经合组织-2021年工薪税收报告（英文）-2021.4正文版.pdf

Taxing Wages 2019-2020 SPECIAL FEATURE: IMPACT OF COVID-19 ON THE TAX WEDGE IN OECD COUNTRIES 2021 Taxing Wages 2021 2019-2020 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Please cite this publication as: OECD (2021), Taxing Wages 2021, OECD Publishing, Paris, /10.1787/83a87978-en. ISBN 978-92-64-86842-7 (print) ISBN 978-92-64-43818-7 (pdf) Taxing Wages ISSN 1995-3844 (print) ISSN 2072-5124 (online) Photo credits: Cover © Baseline Arts with elements from Shutterstock. Corrigenda to publications may be found on line at: /about/publishing/corrigenda.htm. © OECD 2021 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at /termsandconditions.  3 Foreword This annual publication, Taxing Wages,1 provides details of taxes paid on wages in the 37 member 2 countries of the OECD. The information contained in the Report covers the pers