This annual publication provides internationally comparative data on tax levels and tax structures in member countries of the Organisation for Economic Cooperation and Development (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. The data for the Report has, for the most part, been provided by Delegates to Working Party No.2 (WP2) on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs. The OECD acknowledges the co-operation of the International Monetary Fund, whose classification of tax revenues in the Government Finance Statistics Manual 2014 is in many respects similar to that of the OECD. The most important of the other classifications currently in use is the System of National Accounts (henceforth referred to as SNA) and the European System of Integrated Economic Accounts of EU member states (henceforth referred to as ESA), which is primarily an elaboration of the SNA, though differing from it in certain respects. Subject to a few exceptions, SNA/ESA figures can be reconciled with the figures in the present Report, since SNA criteria and definitions have been adopted unless the contrary is specifically indicated.

In 2022, a majority of OECD countries observed a decline in their tax-to-GDP ratio and the average OECD tax-to-GDP ratio declined by 0.15 percentage points (p.p.) to 34.0%. While revenues from corporate income tax (CIT) rose as a share of GDP in over three-quarters of OECD countries in 2022 on the back of higher profits (especially in the energy and agriculture sectors), revenues from excises declined in 34 out of the 36 OECD countries for which preliminary data for 2022 is available as sharp increases in global energy prices led to lower demand and prompted many countries to reduce energy taxes.

Chapter 1 provides information on trends in tax revenues in OECD countries, including changes in tax-to-GDP ratios, tax structures, taxes by level of government, non-wastable tax credits and financing of social security-type benefits.

Chapter 2 examines the volatility of tax revenues in OECD countries, with a specific focus on tax buoyancy. Using the unique Revenue Statistics dataset, it provides estimates of short- and long-run tax buoyancy in the OECD for total tax revenues and the main tax types between 1980 and 2021, and analyses how buoyancy has evolved over this period.  It also examines short-run buoyancy over the business cycle and the impact of factors such as inflation and population ageing on tax buoyancy. Detailed country-level buoyancy estimates are included in an Annex.

Chapter 3 provides an overview of tax levels and tax structures in OECD countries.

Chapter 4 provides a summary of tax revenues by category and by level of government for each OECD country.

Chapter 5 provides detailed country information on tax revenues for each OECD country.

Chapter 6 provides information on tax revenues by subsectors of general government for each OECD country.

In the OECD classification, the term “taxes” is confined to compulsory unrequited payments to the general government or to a supranational authority. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments.