涨姿势 一张图看懂34国税率高低

Taxes on wage income vary heavily around the world.

世界各地的工资税率大不相同。

The OECD recently published a report comparing the tax burden on wages in the world's developed economies. One of the main measures the OECD used in the report is the "tax wedge". This is a combination of personal income taxes with both employer- and employee-paid payroll and social security taxes, minus any cash benefits received by the taxpayer. OECD calculated the average tax wedge for various family types in each of the 34 OECD countries.

经济合作与发展组织(以下简称经合组织)近日发布了一份报告，对世界发达国家的工资税收负担进行了比较。报告中，经合组织将“税收楔子作为主要评估对象之一。它是指由雇主和雇员支付的个人所得税，加上社会保险税，减去纳税人获得的现金收益。经合组织对其34个成员国内不同类型家庭的平均税收楔子进行了计算。

We took a closer look at how tax wedges have changed for an average full-time worker between the time before the Great Recession and the present. The country with the highest average tax burden — Belgium, at 55.6% of income — and the lowest — Chile, at just 7.0% — both saw no change between 2007 and 2014.

我们仔细分析了从经济危机前至今，普通全职工人的税收楔子是如何变化的。2007至2014之间，税收负担最重的国家(比利时，占收入的55.6%)和最低的国家(智利，只占7.0%)的税收楔子都没有变化。

Other countries, however, saw larger shifts. The tax wedge in Hungary dropped 5.5 percentage points, from 54.5% in 2007 to 49.0% in 2014. Ireland's tax burden increased by 6.0 points, from 22.2% to 28.2%.

然而，其它国家的这一数据有较大变化。匈牙利的税收楔子从2007年的54.5%下降到2014年的49.0%，降幅为5.5%。爱尔兰的税收楔子则上涨了6个百分点，从22.2%上升到28.2%。

The OECD notes that changes in tax wedges in recent years have less to do with changes in actual statutory tax rates, and instead with shifting income distributions: Countries with rising wages will also see rising tax burdens, as workers move away from government support and into higher income-tax brackets.

经合组织指出，近年来税收楔子的变化和实际法定税率变化关系不大，倒是与收入分配的改变有关：工资上涨会导致税负增加，因为工人收入将超出低收入免税额度，进入更高的课税档次。

Here's how the tax wedge for an average full-time single worker has grown or shrunk in each OECD country between 2007 and 2014. The chart also shows how different countries' tax burdens as a percentage of income compare to each other.

下图为OECD各国在2007-2014年期间，普通单身全职工人的税收楔子的变化情况。它还显示了各国之间，税负占收入比例的不同。