This chapter provides an overview of the institutional features of tax‐benefit systems including the eligibility and entitlement rules governing different types of social benefits, their tax treatment and the way in which part‐time or casual earnings influence benefit
amounts. The information presented here sheds light on the structure of benefit systems and provides a background for understanding the quantitative effects of taxes and benefits on household incomes discussed in later chapters. More detailed descriptions on countries' tax‐benefit
systems can be found in country chapters available at www.oecd.org/els/social/workincentives.