{
  "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/es/estudios/cuna-fiscal-en-la-ue"
  },
  "table": 1,
  "language": "es",
  "caption": "Cuña fiscal para un trabajador soltero con el salario medio, 2025",
  "valueHeading": "% del coste laboral",
  "selection": "Los tres valores más altos y los tres más bajos entre los 38 miembros de la OCDE, con la media de la OCDE como referencia.",
  "decimals": 1,
  "referenceLabel": "Media de la OCDE",
  "note": "Nueva Zelanda no recauda cotizaciones sociales separadas, y en Chile y Colombia las cotizaciones obligatorias van a fondos privados, que la definición de Taxing Wages cuenta como pagos no fiscales. Los tres valores son correctos tal como se publican. Las trece cuñas más altas, de las que se muestran las tres primeras, pertenecen todas a Estados miembros de la UE.",
  "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": "Bélgica",
      "value": 52.5,
      "gap_to_reference": 17.4,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 2,
      "name": "Alemania",
      "value": 49.3,
      "gap_to_reference": 14.2,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 3,
      "name": "Francia",
      "value": 47.2,
      "gap_to_reference": 12.1,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": null,
      "name": "Media de la OCDE",
      "value": 35.1,
      "gap_to_reference": null,
      "reference": true,
      "source_flag": null
    },
    {
      "rank": 4,
      "name": "Nueva Zelanda",
      "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
    }
  ]
}