漲姿勢 一張圖看懂34國稅率高低

Taxes on wage income vary heavily around the world.
世界各地的工資稅率大不相同。

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.
經濟合作與發展組織（以下簡稱經合組織）近日發佈了一份報告，對世界發達國家的工資稅收負擔進行了比較。報告中，經合組織將“稅收楔子”作爲主要評估對象之一。它是指由僱主和僱員支付的個人所得稅，加上社會保險稅，減去納稅人獲得的現金收益。經合組織對其34個成員國內不同類型家庭的平均稅收楔子進行了計算。

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.
我們仔細分析了從經濟危機前至今，普通全職工人的稅收楔子是如何變化的。2007至2014之間，稅收負擔最重的國家（比利時，佔收入的55.6%）和最低的國家（智利，只佔7.0%）的稅收楔子都沒有變化。

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，其它國家的這一數據有較大變化。匈牙利的稅收楔子從2007年的54.5%下降到2014年的49.0%，降幅爲5.5%。愛爾蘭的稅收楔子則上漲了6個百分點，從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.
經合組織指出，近年來稅收楔子的變化和實際法定稅率變化關係不大，倒是與收入分配的改變有關：工資上漲會導致稅負增加，因爲工人收入將超出低收入免稅額度，進入更高的課稅檔次。

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.
下圖爲OECD各國在2007-2014年期間，普通單身全職工人的稅收楔子的變化情況。它還顯示了各國之間，稅負佔收入比例的不同。