Supplementary written evidence from Victor
Hewitt, NIERG
PAYROLL TAX
BURDEN
Information for various countries on the tax burden
is available from an OECD publication "Taxing Wages".
Links to the full report which is subscription only can be found
here:
http://www.oecd.org/document/57/0,3343,en_2649_34897_45071289_1_1_1_1,00.html
Notes for specific countries are also published.
The one for Ireland is here:
http://www.oecd.org/document/40/0,3343,en_2649_34533_45143016_1_1_1_1,00.html
and for the UK here:
http://www.oecd.org/document/39/0,3343,en_2649_34533_45147879_1_1_1_1,00.html
Effective Tax Rates
Data from the Institute for Fiscal Studies on effective
and headline corporate tax rates can be found in the link below
(a zip file). The figures relate to 2003 updated to 2005 but the
methodology is standard.
http://www.ifs.org.uk/publications/3210
23 November 2010
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