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. 

The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD Tax Statistics (http://dx.doi.org/10.1787/tax-data-en).

Foreword
Introduction
PART I. TAX REVENUE TRENDS, 1965-2010
-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: Changes to the Guidelines for attributing revenues to levels of government
-Annex. The Final Version of the System of National Accounts (SNA) 2008: Guidelines on the Attribution of Tax Revenues by Level of Government
PART II. TAX LEVELS AND STRUCTURES, 1965-2010
-A. Comparative Tables, 1965-2009
-B. Comparative Charts, 1965-2009
-C. Estimates of Tax Revenues, 2010
PART III. COUNTRY TABLES, 1965-2009
-A. Tax Revenues
-B. Financing Social Benefits
-C. Social Security Contributions and Payroll Taxes Paid by Government
PART IV. TAX REVENUES BY SUB-SECTORS OF GENERAL GOVERNMENT 
Annex A. The OECD Classification of Taxes and Interpretive Guide

- The OECD Classification of Taxes and Interpretative Guide