This annual publication illustrates how personal income taxes and social security contributions are calculated. It examines how these levies and cash family benefits impact net household incomes in all 30 member countries of the OECD. Amounts of taxes and benefits are detailed program by program for eight household types that differ by income level and household composition. The results allow for quantitative cross-country comparisons of the marginal and effective tax burdens for one- and two-earner families and the total labor costs of employers. The focus of the report is the presentation of accurate estimates of the tax and benefit position of employees in 2007. This year’s issue also includes a special feature entitled “Tax reforms and tax burdens 2000–2006.” These data are widely used in academic research and in the preparation and evaluation of social and economic policymaking.