2016 Tax burdens

The 2016 tax burden results based on the eight model family types are presented in to 3.11 and . The model family types vary by marital status, number of children and economic status: single taxpayers, without children, earning 67%, 100% and 167% of the average wage (AW) a single parent, with two children, earning 67% of the AW a single earner couple at the AW level with two children two-earner couples at 133% and 167% of the AW with two children and a two-earner couple, without children, at 133% of the AW.The chapter presents different measures for the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs.