International Comparisons 2023
We focus on personal taxes paid by different household types, aiming to establish how the tax burden is shared. We limit our comparisons to direct taxation; we do not take account of VAT or any indirect tax. It is beyond the scope of this report to consider overall levels of tax in relation to GDP.
We use statistics published by the OECD in Taxing Wages 2024 relating to income taxes, social security contributions (SSCs) and cash benefits of various households in the 38 OECD member countries. The 2024 edition of Taxing Wages shows estimates for 2023 and definitive results for 2022. Since the UK tax year starts in April, the calculations for the UK are ‘forward-looking’: the tax rates reported for 2023 are those for the tax year 2023-24.
Little has changed since last year. The UK remains an outlier in respect of its unfavourable tax treatment of one-earner families compared with single people without children. This anomaly is explored in more detail in Tax and the Family’s analysis of the taxation of UK families in 2024.