Hide / Show Abstract

Taxes are compulsory, unrequited payments to general government. They are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. The OECD methodology classifies a tax according to its base: income, profits and capital gains; payroll; property; goods and services; and other taxes. Compulsory social security contributions paid to general government are also treated as taxes, and are classified under a separate heading.

Also available in French
Related Databases: placeholder
Keywords:  model tax convention, revenue statistics, Taxation, Tax revenue, taxing wages, Tax

Tax on personal income You or your institution have access to this content


Hide / Show Abstract

Tax on personal income is defined as the taxes levied on the net income (gross income minus allowable tax reliefs) and capital gains of individuals. This indicator relates to government as a whole (all government levels) and is measured in percentage both of GDP and of total taxation.

Also available in French
Keywords:  individual taxes, personal income tax, tax on wage, net income tax, individual income taxes
Click to Access:
  • DATA
Hide / Show
Related links placeholder
Visit the OECD web site