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Revenue Statistics 2010
OECD Publishing, Dec 2010, Pages: 340
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.
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.
Starting in 2004, the data for recent years in this publication are mainly reported on an accrual basis, rather than the cash basis that has been used in previous editions.
The criteria followed for the grouping of taxes are not affected by this change to accrual reporting and are primarily the basis on which a tax is charged and secondly whether households or other entities pay the tax. Borderline classification cases, where definitional issues and other difficulties arise, are noted in the Interpretative guide. Footnotes which accompany the country tables in Part III record where countries deviate from the guidelines.
The material is organised in four parts. Part I summarises tax trends of the past 40 years focusing in turn on tax levels, tax structures and taxes by level of government. Section I.C discusses the treatment of non-wastable tax credits, while Section I.E discusses the impact of GDP revisions.
This year’s issue also carries a special feature on environmentally related taxes. Part II contains a set of comparative statistical tables for years 1965-2008 (Section II.A) and a series of comparative graphs which show the differences between countries as regards tax levels and tax structures (Section II.B). Estimates of 2009 tax revenues are presented in Section II.C for all countries for which such data are available. Part III provides statistical tables with a detailed breakdown of tax revenues by country for years between 1965 and 2008 (Section III.A).2 A second series of tables shows how countries finance their social benefits (Section III.B), followed by a series of tables detailing taxes and social security contributions paid by general government (Section III.C). Part IV attributes tax revenues to general government by the following sub-sectors: central, state; local and social security funds.
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