Revenue Statistics 2008
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. This book includes StatLinks, URLs linking statistical tables via the internet to Excel® spreadsheets showing the underlying data. It also includes a special report on the Taxing Power of Sub-Central Governments.
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Tax Revenue Trends, 1965-2007
This annual Report seeks to present detailed internationally comparable data on the tax revenues of OECD countries for all strata of government. The present edition provides information on tax revenues in 1965-2006. In addition, revenue estimates for 2007 are included. For the purpose of this Report the term taxes’ is confined to compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. In the OECD classification, taxes are classified by the base of the tax: income and profits (heading 1000), payroll (heading 3000), property (heading 4000), consumption (heading 5000) and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes, classified under heading 2000. Both the tax concept and the classification of taxes are set out in the Interpretative guide to the Revenue Statistics; see Annex A to this Report.
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