Revenue Statistics 2010
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Revenue Statistics 2010

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.

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Publication Date :
15 Dec 2010
DOI :
10.1787/rev_stats-2010-en-fr
 
Chapter
 

Tax Revenue Trends, 1965-2009 You do not have access to this content

English/French
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Author(s):
OECD
Pages :
15–72
DOI :
10.1787/rev_stats-2010-3-en-fr

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This annual Report presents detailed internationally comparable data on the tax revenues of OECD countries for all levels of government. The present edition provides outturn data on tax revenues in 1965-2008. In addition, revenue estimates for 2009 are included. For the purpose of this Report the term "taxes" is confined to compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. In the OECD classification, taxes are classified by the base of the tax: income and profits (heading 1000), payroll (heading 3000), property (heading 4000), consumption (heading 5000) and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes, classified under heading 2000. The tax concept, the classification of taxes and the accrual basis of reporting are set out in the Interpretative guide to the Revenue Statistics; see Annex A to this Report.