{
  "study": {
    "slug": "tax-wedge-in-the-eu",
    "title": "The Thirteen OECD Countries That Tax Labour Most Are All in the EU",
    "url": "https://www.silverdatalab.com/studies/tax-wedge-in-the-eu"
  },
  "table": 1,
  "language": "en",
  "caption": "Tax wedge for a single worker at the average wage, 2025",
  "valueHeading": "% of labour costs",
  "selection": "Three highest and three lowest of the 38 OECD members, with the OECD average for reference.",
  "decimals": 1,
  "referenceLabel": "OECD average",
  "note": "New Zealand levies no separate social security contributions, and in Chile and Colombia the compulsory contributions go to private funds, which the Taxing Wages definition counts as non-tax payments. All three values are correct as published. The thirteen highest wedges, of which the first three are shown, all belong to EU Member States.",
  "derived": [
    "gap_to_reference"
  ],
  "flags": "source_flag carries the publisher's own status letters on the cell: p provisional, e estimated, b break in time series, d definition differs, u low reliability, i imputed",
  "source": {
    "publisher": "OECD",
    "dataset": "Labour taxation – OECD comparative country indicators (Taxing Wages)",
    "code": "OECD.CTP.TPS,DSD_TAX_WAGES_COMP@DF_TW_COMP,2.1/.AV_TW..S_C0.AW100._Z.A",
    "filters": {
      "measure": "AV_TW",
      "household_type": "S_C0",
      "income_principal": "AW100",
      "income_spouse": "_Z",
      "freq": "A",
      "startPeriod": "2000"
    },
    "extractedOn": "2026-08-27",
    "lastUpdated": "2026-08-27",
    "doi": null,
    "url": "https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_WAGES_COMP%40DF_TW_COMP&df[ag]=OECD.CTP.TPS&df[vs]=2.1"
  },
  "licence": {
    "analysis": "CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/",
    "statistics": "https://www.oecd.org/en/about/terms-conditions.html"
  },
  "rows": [
    {
      "rank": 1,
      "name": "Belgium",
      "value": 52.5,
      "gap_to_reference": 17.4,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 2,
      "name": "Germany",
      "value": 49.3,
      "gap_to_reference": 14.2,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 3,
      "name": "France",
      "value": 47.2,
      "gap_to_reference": 12.1,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": null,
      "name": "OECD average",
      "value": 35.1,
      "gap_to_reference": null,
      "reference": true,
      "source_flag": null
    },
    {
      "rank": 4,
      "name": "New Zealand",
      "value": 20.8,
      "gap_to_reference": -14.3,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 5,
      "name": "Chile",
      "value": 7.5,
      "gap_to_reference": -27.6,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 6,
      "name": "Colombia",
      "value": 0,
      "gap_to_reference": -35.1,
      "reference": false,
      "source_flag": null
    }
  ]
}