Tax

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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.

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Keywords:  model tax convention, revenue statistics, Taxation, Tax revenue, taxing wages, Tax
 

Tax on property You or your institution have access to this content

Author(s):
OECD

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Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions. This indicator relates to government as a whole (all government levels) and is measured in percentage both of GDP and of total taxation.

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Keywords:  tax on property
 
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    http://data.oecd.org/tax/tax-on-property.htm
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