Revenue statistics : special features : the treatment of non-wastable, tax credits, church tax, the impact of GDP revisions on reported tax levels : 1965-1999.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development Staff, Corporate Author.

Language:

English

Subjects (All):

Revenue--Statistics.

Revenue.

Physical Description:

1 online resource (295 p.)

Other Title:

Statistiques des recettes publiques : Etudes spéciales, le traitement des crédits d'impôts récupérables, l'impôt paroissial, l'impact des révisions des données des PIB sur les niveaux d'imposition

Place of Publication:

Paris, Cedex, France : OECD, 2000.

Language Note:

English

Summary:

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 provides 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. This year's edition presents three special features. The first one reviews current reporting of non-

Contents:

Foreword/Avant-propos; Table of contents; Table des matières; Introduction; Introduction; Part I. Tax revenue trends, 1965-1998/Partie I. Tendances des recettes fiscales, 1965-1998; Part II. Tax levels and tax structures, 1965-1999/Partie II. Niveaux et structures des impôts, 1965-1999; Part III. Country tables, 1965-1998/Partie III. Tableaux par pays, 1965-1998; Part IV. Tax revenues by subsectors of general government.../Partie IV. Recettes fiscales par sous-secteur...; Part V. Non-tax revenues, capital revenues and grants/Partie V. Recettes non fiscales, recettes en capital et dons

Part VI. Tax revenues, non-tax gevenues and grants.../Partie VI. Recettes fiscales, recettes non fiscales...

Notes:

Description based upon print version of record.

Description based on print version record.

ISBN:

1-280-00580-7

9786610005802

92-64-08815-6

OCLC:

642661237