Revenue Statistics 1965-2017 is an annual publication by the Organisation for Economic Cooperation and Development (OECD) that offers insights into tax levels and tax structures across OECD countries. Here's a summary:
Introduction
- Purpose: To provide a conceptual framework for defining government receipts considered as taxes.
- Content: Features detailed, internationally comparable tax data in a standardized format since 1965.
Key Findings
- Tax-to-GDP Ratios: Reveals trends in tax revenues as a percentage of Gross Domestic Product (GDP).
- Tax Structures: Analyzes the composition of taxes, highlighting changes over time.
- Non-Wastable Tax Credits: Tracks these credits' attribution to different sub-sectors of government.
- Convergence of Tax Levels: Shows that OECD countries have higher and more similar tax levels in 2016 compared to 1995.
- Groups Within OECD: Emerging groups based on tax structures.
- Increased Shares: VAT, social security contributions, and corporate income tax (CIT) have grown as a share of total taxes.
- Representativeness: The OECD average tax level and structure better represent global taxation patterns.
Methodology & Data Availability
- Data is compiled annually and can be accessed online through the OECD iLibrary.
- Each year's publication is downloadable and printable with proper citation.
Acknowledgments
- Contributions from various OECD departments and external experts are recognized.
Additional Resources
- Online access to detailed country tables and tax revenues by subsectors of general government.
This report serves as a valuable resource for economists, policymakers, and researchers seeking comprehensive data on tax trends and structures within the OECD region.
