Description:
The OECD regularly produces estimates of tax burdens and benefit entitlements for a range of “typical household” situations. The results of these calculations (published in the Benefits and Wages and Taxing Wages series) are frequently used to compare countries’ tax-benefit systems and to assess progress towards specific policy objectives. This paper presents information on particular aspects of the structure of household populations across countries in order to help in the interpretation of results based on such “typical” family situations. A range of internationally comparable data sources are used to assess how relevant household circumstances such as family structure, labour market attachment and benefit coverage vary across countries. The results are used as a basis for clarifying the scope of tax-benefit indicators based on synthetically constructed household typologies. “Typical household” calculations cannot be used to address essential distributional issues such as how ...