Tax wedge is defined as the ratio between the amount of taxes paid by an average single worker (a single person at 100% of average earnings) without children and the corresponding total labour cost for the employer. The average tax wedge measures the extent to which tax on labour income...

Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions. This...

This dataset contains the indicator of strictness of employment protection for collective dismissals (additional provisions). This indicator measures additional costs and procedures involved in dismissing more than one worker at a time (compared with the cost of individual dismissal). As such,...

The dataset contains the indicator of strictness of regulation of individual dismissal of employees on regular/indefinite contracts. The OECD indicators of employment protection are synthetic indicators of the strictness of regulation on dismissals and the use of temporary contracts. For each...