{
  "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/fr/etudes/coin-fiscal-dans-l-ue"
  },
  "table": 1,
  "language": "fr",
  "caption": "Coin fiscal pour un travailleur célibataire au salaire moyen, 2025",
  "valueHeading": "% du coût du travail",
  "selection": "Les trois valeurs les plus hautes et les trois plus basses parmi les 38 membres de l'OCDE, avec la moyenne OCDE en référence.",
  "decimals": 1,
  "referenceLabel": "moyenne OCDE",
  "note": "La Nouvelle-Zélande ne prélève aucune cotisation sociale distincte, et au Chili comme en Colombie les cotisations obligatoires vont à des fonds privés, que la définition de Taxing Wages compte comme des versements non fiscaux. Les trois valeurs sont exactes telles que publiées. Les treize coins les plus élevés, dont les trois premiers sont montrés, appartiennent tous à des États membres de l'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": "Belgique",
      "value": 52.5,
      "gap_to_reference": 17.4,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 2,
      "name": "Allemagne",
      "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": "Moyenne OCDE",
      "value": 35.1,
      "gap_to_reference": null,
      "reference": true,
      "source_flag": null
    },
    {
      "rank": 4,
      "name": "Nouvelle-Zélande",
      "value": 20.8,
      "gap_to_reference": -14.3,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 5,
      "name": "Chili",
      "value": 7.5,
      "gap_to_reference": -27.6,
      "reference": false,
      "source_flag": null
    },
    {
      "rank": 6,
      "name": "Colombie",
      "value": 0,
      "gap_to_reference": -35.1,
      "reference": false,
      "source_flag": null
    }
  ]
}