涨姿势 一张图看懂34国税率高低

 　　Taxes on wage income vary heavily around the world.

　　世界各地的工资税率大不相同。

　　The OECD recently published a report comparing the tax burden on wages in the world's developed economies. One of the main measures the OECD used in the report is the "tax wedge". This is a combination of personal income taxes with both employer- and employee-paid payroll¹ and social security taxes, minus any cash benefits received by the taxpayer². OECD calculated the average tax wedge for various family types in each of the 34 OECD countries.

　　经济合作与发展组织（以下简称经合组织）近日发布了一份报告，对世界发达国家的工资税收负担进行了比较。报告中，经合组织将“税收楔子”作为主要评估对象之一。它是指由雇主和雇员支付的个人所得税，加上社会保险税，减去纳税人获得的现金收益。经合组织对其34个成员国内不同类型家庭的平均税收楔子进行了计算。

　　We took a closer look at how tax wedges have changed for an average full-time³ worker between the time before the Great Recession and the present. The country with the highest average tax burden — Belgium, at 55.6% of income — and the lowest — Chile, at just 7.0% — both saw no change between 2007 and 2014.

　　我们仔细分析了从经济危机前至今，普通全职工人的税收楔子是如何变化的。2007至2014之间，税收负担最重的国家（比利时，占收入的55.6%）和最低的国家（智利，只占7.0%）的税收楔子都没有变化。

　　涨姿势 一张图看懂34国税率高低

　　Other countries, however, saw larger shifts. The tax wedge in Hungary dropped 5.5 percentage points, from 54.5% in 2007 to 49.0% in 2014. Ireland's tax burden increased by 6.0 points, from 22.2% to 28.2%.

　　然而，其它国家的这一数据有较大变化。匈牙利的税收楔子从2007年的54.5%下降到2014年的49.0%，降幅为5.5%。爱尔兰的税收楔子则上涨了6个百分点，从22.2%上升到28.2%。

　　The OECD notes that changes in tax wedges in recent years have less to do with changes in actual statutory tax rates, and instead with shifting income distributions: Countries with rising wages will also see rising tax burdens, as workers move away from government support and into higher income-tax brackets.

　　经合组织指出，近年来税收楔子的变化和实际法定税率变化关系不大，倒是与收入分配的改变有关：工资上涨会导致税负增加，因为工人收入将超出低收入免税额度，进入更高的课税档次。

　　Here's how the tax wedge for an average full-time single worker has grown or shrunk in each OECD country between 2007 and 2014. The chart also shows how different countries' tax burdens as a percentage of income compare to each other.

　　下图为OECD各国在2007-2014年期间，普通单身全职工人的税收楔子的变化情况。它还显示了各国之间，税负占收入比例的不同。

1 payroll   

n.工资表，在职人员名单，工薪总额

参考例句：

• His yearly payroll is $1.2 million.他的年薪是120万美元。
• I can't wait to get my payroll check.我真等不及拿到我的工资单了。

2 taxpayer   

n.纳税人

参考例句：

• The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
• The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

3 full-time   

adj.满工作日的或工作周的，全时间的

参考例句：

• A full-time job may be too much for her.全天工作她恐怕吃不消。
• I don't know how she copes with looking after her family and doing a full-time job.既要照顾家庭又要全天工作，我不知道她是如何对付的。