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-wastable (i.e. refundable) tax credits. The second special feature highlights the church tax, a levy imposed by six OECD countries. The third feature discusses the impact of revised GDP figures on reported tax levels.