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Tax Burdens, Benefit Entitlements and Income Adequacy

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Abstract:

What levels of household income do the tax‐benefit rules discussed in the previous chapter translate to? And how important are individual tax‐benefit instruments in determining household resources? This chapter compares tax burdens and benefit entitlements for a range of family situations and earnings levels to compare the resources available to families in different circumstances. The focus is on the lower end of the wage scale ‐ below and up to average earnings ‐ where work incentive problems typically are most relevant.

Document Type: Review Article

Publication date: December 1, 2007

oecd/16080289/2007/00002007/00000026/8107101ec004
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