Revenue Statistics 2023.

Format:

Book

Author/Creator:

Organization for Economic Cooperation & Development, author, issuing body.

Series:

Revenue Statistics Series

Language:

English

Subjects (All):

Taxation.

Tax collection.

Physical Description:

1 online resource (366 pages)

Edition:

1st ed.

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2023.

Summary:

This annual publication gives a conceptual framework to define which government receipts should be regarded as 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 includes a special feature on tax revenue buoyancy in OECD countries.

Contents:

Intro

Foreword

Executive summary

Tax levels in 2022

Tax structures in 2021

Changes by level of government

Tax revenue buoyancy in OECD countries

1 Tax revenue trends 1965-2022

Tax-to-GDP ratios

Tax ratios for 2022 (provisional data)

Tax-to-GDP ratios for 2021 (final data)

Tax ratio changes between 1965 and 2021

Tax structures

Taxes on income and profits

Social security contributions

Property taxes

Consumption taxes

Taxes by level of government

Revenues of sub-national government in federal and unitary countries

Composition of central and sub-central government revenues

Revenues paid to a supranational authority

Non-wastable tax credits

Financing of social security-type benefits in OECD countries

References

Notes

2 Tax revenue buoyancy in OECD countries

Introduction

Introducing tax buoyancy

Tax revenue data in Revenue Statistics

Short- and long-run tax buoyancy in the OECD

MG estimator results

PMG estimator results

Analysing the results

Results using real rather than nominal data

The evolution of tax buoyancy in OECD countries

Interaction between tax buoyancy and other socio-economic factors

Tax buoyancy under different economic conditions

Impact of inflation on tax buoyancy

Impact of population ageing on tax buoyancy

Conclusion

Annex 2.A. Country-specific tax buoyancy estimates

3 Tax levels and tax structures, 1965-2022

4 Country tables, 1990-2021

Tax revenue and % of GDP by selected tax category and by level of government

Memorandum tables

5 Detailed country tables, 1965-2021

Tax revenues

6 Tax revenues by subsectors of general government

Country tables 1975, 1995, 2005, 2015 and 2021

Annex A. The OECD classification of taxes and interpretative guide.

Table of Contents

A.1 The OECD Classification of Taxes

A.2 Coverage

General criteria

Fees, user charges and licence fees

Royalties

Fines and penalties

A.3 Basis of reporting

Accrual or cash reporting

The distinction between tax and expenditure provisions

Calendar and fiscal years

A.4 General classification criteria

The main classification criteria

Classification of taxpayers

Surcharges

Unidentifiable tax receipts and residual sub-headings

A.5 Commentaries on items of the list

1000 - Taxes on income, profits and capital gains

Treatment of credits under imputation systems

1120 and 1220 - Taxes on capital gains

2000 - Social security contributions

3000 - Taxes on payroll and workforce

4000 - Taxes on property

4100 - Recurrent taxes on immovable property

4200 - Recurrent taxes on net wealth

4300 - Estate, inheritance and gift taxes

4400 - Taxes on financial and capital transactions

4500 - Other non-recurrent taxes on property

4600 - Other recurrent taxes on property

5000 - Taxes on goods and services

5100 - Taxes on the production, sale, transfer, leasing and delivery of goods and rendering of services

5110 - General taxes on goods and services

5111 - Value-added taxes

5112 - Sales taxes

5113 - Turnover and other general taxes on goods and services

5120 - Taxes on specific goods and services

5121 - Excises

5122 - Profits of fiscal monopolies

5123 - Customs and other import duties

5124 - Taxes on exports

5125 - Taxes on investment goods

5126 - Taxes on specific services

5127 - Other taxes on international trade and transactions

5128 - Other taxes on specific goods and services

5200 - Taxes on use of goods or on permission to use goods or perform activities.

5210 - Recurrent taxes on use of goods and on permission to use goods or perform activities

5220 - Non-recurrent taxes on use of goods and on permission to use goods or perform activities

6000 - Other taxes

A.6 Conciliation with National Accounts

A.7 Memorandum item on the financing of social security benefits

A.8 Memorandum item on identifiable taxes paid by government

A.9 Relation of OECD classification of taxes to national accounting systems

A.10 The OECD classification of taxes and the International Monetary Fund (GFS) system

A.11 Comparison of the OECD classification of taxes with other international classifications

A.12 Attribution of tax revenues by sub-sectors of general government

Sub-sectors of general government to be identified

Supranational Authorities

Criteria to be used for the attribution of tax revenues

Notes.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-98863-7

92-64-49556-8

OCLC:

1439602076