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This paper presents results from an on-going joint European Commission / OECD project, aimed at monitoring the direct influence of tax and benefit instruments on household incomes. The project uses and extends OECD tax-benefit models to compute a range of work incentive indicators such as marginal effective tax rates on earned income. This paper provides a methodological background describing these extensions. It also discusses the usefulness of a range of indicators such as net replacement rates and marginal effective tax rates and to what extent they can be used to quantify possible work disincentives. The approaches are illustrated using detailed tax-benefit calculations for 2001 and comparing relevant indicators across 15 EU and 8 non-EU countries. The results presented in this paper permit the identification of family circumstances where (1) financial incentives to increase work are either small or missing altogether; or (2) resources provided by social transfers may be ... Cette etude presente les resultats d’un projet commun Commission europeenne/OCDE qui vise a faire apparaitre l’impact direct des mecanismes fiscaux et de prestations sur le revenu des menages. Le projet utilise, en les elargissant, les modeles fiscalite-prestations de l’OCDE pour calculer divers indicateurs de l’incitation a l’activite tels que le taux marginal effectif d’imposition des revenus du travail. Cette etude donne, par ailleurs, des indications methodologiques sur la facon dont il a ete procede. On examine aussi la pertinence de differents indicateurs tels que le taux de remplacement net et le taux marginal effectif d’imposition, et on cherche a voir dans quelle mesure ils peuvent permettre de mesurer d’eventuels effets decincitatifs vis-a-vis de l’activite. A des fins d’illustration, on presente des calculs detailles impots-prestations pour 2001 et on procede a des comparaisons d’indicateurs pertinents dans les 15 pays de l’UE et 8 pays non membres de ...
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