Revenue Statistics 2007
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Revenue Statistics 2007

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 presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. This book includes StatLinks, URLs linking statistical tables via the internet to Excel® spreadsheets showing the underlying data.

Publication Date :
17 Oct 2007
DOI :
10.1787/rev_stats-2007-en-fr
 
Chapter
 

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English/French
Authors:
OECD
Pages :
62–68
DOI :
10.1787/rev_stats-2007-4-en-fr

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In the last few years, there has been a growing interest in the balance between direct and indirect taxes, with commentators claiming either that the balance of taxation has moved towards indirect taxes or that it should, and sometimes both. The purpose of this special feature is to examine the question of whether there has, in fact, been a shift in the balance between direct and indirect taxes in OECD countries. Section 2 motivates this examination by briefly reviewing the arguments for and against a shift in the balance of taxation, which are discussed more fully in the OECD Policy Brief "Are Indirect Taxes the Way of the Future?". Section 3 follows with a consideration of how to define direct and indirect taxes. This is followed in Section 4 with an examination of the empirical evidence. Section 5 provides a conclusion.