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OECD Publishing
, Publication date: 30 Nov 2012
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Pages: 380
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Language: English / French
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Version: Print (Paperback) + Free PDF
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ISBN: 9789264180284
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OECD Code: 232012273P1
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Price:
€130 | $182 | £117 | ¥16900 | MXN2340
, Standard shipping included!
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Availability: Available
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Other Versions:
E-book - PDF Format
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Frequency: Annual
Tables: 199
Charts: 47
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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 international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
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Introduction
PART I. TAX REVENUE TRENDS 1965-2011
Tax revenue trends, 1965-2011
Introduction
A. Tax ratios
B. Tax structures
C. Treatment of non-wastable tax credits
D. Taxes by level of government
E. The impact of GDP revisions on reported tax levels
Special feature
S.1. Revenue statistics in Latin America: tax revenue trends 1990-2009
S.2. Classification of tradable emissions permits
PART II. TAX LEVELS AND TAX STRUCTURES 1965-2011
A. Comparative tables, 1965-2010
B. Comparative charts, 1965-2010.
C. Estimates of tax revenues, 2011
PART III. COUNTRY TABLES 1965-2010
A. Tax revenues
B. Financing social benefits
C. Social security contributions and payroll taxes paid by government
PART IV. TAX REVENUES BY SUBSECTIONS OF GENERAL GOVERNMENT
Annex A. The OECD classification of taxes and Interpretative Guide
The OECD classification of taxes.
The OECD Interpretative Guide
A. Coverage
B. Basis of reporting
C. General classification criteria
D. Commentaries on items of the list
E. Conciliation with National Accounts
F. Memorandum item on the financing of social security benefits
G. Memorandum item on identifiable taxes paid by government
H. Relation of OECD classification of taxes to national accounting systems
I. Relation of OECD classification of taxes to the International Monetary Fund system
J. Comparison of the OECD classification of taxes with other international classifications
K. Attribution of tax revenues by sub-sectors of general government
L. Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes
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