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劳动税楔大小直接决定着工薪阶层劳动税负的高低。本文简要分析了OECD成员国劳动税楔现状及特点,重点核算了我国的劳动税楔水平,在此基础上提出我国可以借鉴的建议。“,”The size of labor tax wedge directly determines the level of labor tax burden of working-class. This article briefly analyzes the present status of labor tax wedge and characteristics of OECD member states,and then focuses on the calculation of labor tax