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Revenue Statistics 2013
OECD Publishing , Publication date:  17 Dec 2013
Pages: 372 , Language: English / French
Version: E-book (PDF Format)
ISBN: 9789264204218 , OECD Code: 232013343E1
Price:   €91 | $127 | £81 | ¥11800 | MXN1630
Availability: Available
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Other Versions:  Print - Paperback

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Details
Frequency: Annual   Tables: 137  Charts: 54 

Description

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.


Table of contents:

Executive summary 11
Introduction  15
PART I. TAX REVENUE TRENDS, 1965-2012 19
Tax revenue trends, 1965-2012 21
-Introduction 22
-A. Tax ratios 22
-B. Tax structures 26
-C. Taxes by level of government 28
-D. Methodology issues 30
Special feature
-
S.1. Classification of bank levies, financial stability fees and deposit insurance 41
PART II. TAX LEVELS AND TAX STRUCTURES, 1965-2012 85
A. Comparative tables, 1965-2011 87
B. Comparative charts, 1965-2011 131
C. Estimates of tax revenues, 2012 143
PART III. COUNTRY TABLES 1965-2011 149
A. Tax revenues  151
B. Financing social benefits  251
C. Social security contributions and payroll taxes paid by government 257
PART IV. TAX REVENUES BY SUBSECTORS OF GENERAL GOVERNMENT  269
Annex A. The OECD classification of taxes and Interpretative Guide 315
-The OECD classification of taxes 316
-The OECD Interpretative Guide  318
--A. Coverage 318
-B. Basis of reporting 320
-C. General classification criteria 322
-D. Commentaries on items of the list 324
-E. Conciliation with National Accounts 333
-F. Memorandum item on the financing of social security benefits 334
-G. Memorandum item on identifiable taxes paid by government 334
-H. Relation of OECD classification of taxes to national accounting systems 334
-I. The OECD classification of taxes and the International Monetary Fund (GFS) system 335
-J. Comparison of the OECD classification of taxes with other international classifications 335
-K. Attribution of tax revenues by sub-sectors of general government 337
-L. Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes 340

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