Wage earners faced higher tax burden than other segments of society, confirmed by official statistics, both in Turkey and European Union Countries. Howewer, it is important to determine how much of tax wedge in our country, compared with developed and developing countries of European Union. In this study, each determinant of the tax wedges such as, a minimum subsistence allowance, separation theory, the income tax rate, taxation methods, exceptions, income tax and social security contribution rates and bases are evaluated. In addition to assessments were made by tax wedges and determinant factors on the minimum and average wage levels at United Kingdom, Germany, Spain and Romania. Basic argument, reached from cross-country comparisons, is that tax wedge in developed countries is become more subjective depending on employee’s personal and family situation and level of wages.