Revenue Statistics 2023
Tax Revenue Buoyancy in OECD Countries
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Also available in: French
Tax revenue buoyancy in OECD countries
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.
Also available in: French
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