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Rok: 2007
ISBN: 9789264023789
OKCZID: 110221110
Citace (dle ČSN ISO 690):
Benefits and wages 2007: OECD indicators. Paris: Organisation for Economic Co-operation and Development, 2007. 205 s.
Launched in 1998, the latest edition of this series (formerly entitled Benefit Systems and Work Incentives) provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they are liable to pay across OECD countries. A special chapter also compares childcare costs across countries and the financial work incentives faced by parents of young children. Using the OECD tax-benefit models, total household incomes and their components are calculated for a range of family types and employment situations. The results are used to examine financial incentives to work, either part-time or full-time, as well as the extent to which social benefits prevent income poverty for those without a job. This volume presents results for 2005 and earlier years.Table of Content : Editorial: Childcare Needs to Help, not Hinder, Employment Chapter 1. Elements of Tax-Benefit Systems Chapter 2. Tax Burdens, Benefit Entitlements, and Income Adequacy Chapter 3. Financial Consequences of Employment Transitions Chapter 4. Can Parents Afford to Work? Childcare Costs, Tax-Benefit Policies, and Work Incentives Chapter 5. Tax and Benefit-System Reforms List of Acronyms Annex A. Methodology Annex B. Using the OECD Tax-Benefit Models Annex C.. List of Principal Corrrespondents by Country