Revenue statistics = Statistiques des recettes publiques : Special features, current issues in reporting tax revenues, the impact of GDP revisions, 1965-2000 = Etudes spéciales, questions en cours sur la collecte des recettes publiques, l'impact des révisions des PIB / Organization for Economic Cooperation and Development.

Format:

Book

Author/Creator:

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

Contributor:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Revenue.

Taxation.

Physical Description:

1 online resource (297 p.)

Place of Publication:

Paris Cedex, France : OECD, 2001.

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 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. This year's edition presents two special features. The first reviews a number of current issues related

Contents:

""Table E. Customs duties collected on behalf of the European Union""""Notes""; ""Special Features""; ""S.1. Current issues in reporting tax revenues""; ""1. Accrual accounting""; ""2. Non-wastable tax credits""; ""Table F. Reporting of non-wastable tax credits""; ""3. Church taxes""; ""S.2. The impact of GDP revisions on reported tax levels""; ""Table G. The timing of GDP revisions""; ""Notes""; ""Chart A. Total tax revenue as percentage of GDP, 1999/Graphique A. Total des recettes fiscales en pourcentage du PIB""

""Chart 1. Total tax revenue as percentage of GDP, 1999/Graphique 1. Total des recettes fiscales en pourcentage du PIB, 1999""

Notes:

Description based upon print version of record.

Description based on print version record.

ISBN:

1-280-00584-X

9786610005840

92-64-09488-1

OCLC:

642661208