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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 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 an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of theWorking Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD.

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.

Tax revenues in OECD countries, measured as a percentage of GDP, increased again in 2015 to a newhigh of 34.3% on average.This continues the trend of steady increases in tax levels in the period after the financial crisis. Prior to the financial crisis, tax revenues had risen from 33.1% of GDP in 2004 to a pre-crisis peak of 33.8% in 2007, before falling to a low of 32.4% in 2009.