This annual publication, Taxing Wages,1 provides details of taxes paid on wages in the 37 member countries of the OECD.2 The information contained in the Report covers the personal income tax and social security contributions paid by employees, the social security contributions and payroll taxes paid by their employers and cash benefits received by families. The objective of the Report is to illustrate how personal income taxes, social security contributions and payroll taxes are calculated and to examine how these levies and cash family benefits impact on net household incomes. The results also allow quantitative crosscountry comparisons of labour cost levels and of the overall tax and benefit position of single persons and families.