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This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD.
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In 2020, the average OECD tax-to-GDP ratio rose by 0.1 percentage points to 33.5%, against the background of the COVID-19 pandemic. Although nominal tax revenues fell in most OECD countries, the falls in countries’ GDP were often greater, resulting in a small increase in the average tax-to-GDP ratio.
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The purpose of this annual publication is to provide internationally comparative data on tax levels and tax structures in member countries of the OECD. The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide as contained in Annex A to this Report.
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Chapter 2 examines the initial impacts of COVID-19 on tax revenues in OECD countries. It uses preliminary data on revenues by tax type to further examine the impact of the pandemic on personal and corporate income taxes, social security contributions, property taxes, VAT and excises, considering changes in nominal terms and as a share of GDP.
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