Revenue Statistics
- Frequency :
- Annual
- ISSN :
- 1996-3726 (online)
- ISSN :
- 1560-3660 (print)
- DOI :
- 10.1787/19963726
OECD’s annual statistical publication that presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of taxes. Comparable tables show revenue data by type of tax in US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values.
Revenue Statistics 2004
- Publication Date :
- 20 Oct 2004
- ISBN :
- 9789264017863 (PDF) ; 9789264017856 (print)
- DOI :
- 10.1787/rev_stats-2004-en-fr
Published annually, Revenue Statistics provides detailed statistical data on tax, social security, and other revenues of OECD member country governments. Data are broken down by type of tax - at a very high level of detail - and level of government. An annex explains OECD's system for classification of taxes. This edition provides coverage for the period 1965-2002, with estimates for revenues in 2003. The special feature covers Accrual Reporting in Revenue Statistics.
Table of Contents
Introduction
Notes
PART I. TAX REVENUE TRENDS 1965-2003
-Introduction
-Tax Ratios
-Tax Structures
-Treatment of Non-Wastable Tax Credits
-Taxes by Level of Government
-The Impact of GDP Revisions on Reported Tax Levels
-Notes
SPECIAL FEATURE: ACCRUAL REPORTING IN REVENUE STATISTICS
PART II. TAX LEVELS AND TAX STRUCTURES, 1965-2002
-Comparative Tables 1965-2002
-Comparative Charts 1965-2002
-Estimates of Tax Revenues, 2003
PART III. COUNTRY TABLES, 1965-2002
-Tax Revenues
-Financing Social Benefits
-Social Security Contributions and Payroll Taxes Paid by Government
PART IV. TAX REVENUES BY SUBSECTORS OF GENERAL GOVERNMENT, 1975, 1985, and 2002
PART V. NON TAX REVENUES, CAPITAL REVENUES AND GRANTS
Annex 1. The OECD Classification of Taxes and Interpretive Guide