National Accounts at a Glance 2010
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National Accounts at a Glance presents information using an ‘indicator’ approach, focusing on cross-country comparisons; the aim being to make the national accounts more accessible and informative, while, at the same time, taking the opportunity to present the conceptual underpinning of, and comparability issues inherent in, each of the indicators presented.
This book includes OECD’s unique StatLink service, which enables readers to download Excel® versions of tables and graphs. Look for the StatLink at the foot of each table and graph.
The range of indicators reflects the richness inherent in the national accounts dataset and encourages users to refocus some of the spotlight that is often placed on GDP to other economic important indicators, which may better respond to their needs. The publication is broken down into seven key chapters, and provides indicators related to income, expenditure, production, government and capital respectively.
Data are generally available for the period 1996-2009.
Also available in: French
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Taxes
In the SNA, taxes are compulsory unrequited payments, in cash or in kind, made by institutional units to the general government exercising its sovereign powers or to a supranational authority and generally constitute the major part of government revenue in most countries. Social security contributions, which although being compulsory payments to general government, are not treated as taxes in the SNA because the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, even though the size of the benefits is not necessarily related to the amount of the contributions. However, many policy makers and users prefer to define taxes to include social security contributions. Indeed this is the basis of tax measures used in the OECD Revenue Statistics publication. This partly reflects the fact that the contributions to general government are compulsory but also because not all countries operate social security schemes, choosing instead to finance social benefits paid by government through other taxes or revenue (see also Section 18). From a practical policy perspective, definitions of taxes that include social security contributions are generally preferred. This section however focuses on the SNA definition.
Also available in: French
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