Tax

English
DOI: 
10.1787/76e12892-en
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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
 

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  • Tax revenue

    Tax revenue is defined as the revenues collected from taxes on income and profits, social security contributions, taxes levied on goods and services, payroll taxes, taxes on the ownership and transfer of property, and other taxes.
  • Tax on personal income

    Tax on personal income is defined as the taxes levied on the net income (gross income minus allowable tax reliefs) of individuals.
  • Tax on corporate profits

    Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises.
  • Social security contributions

    Social security contributions are compulsory payments paid to general government that confer entitlement to receive a (contingent) future social benefit. They include: unemployment insurance benefits and supplements, accident, injury and sickness...
  • Tax on payroll

    Tax on payroll is defined as taxes paid by employers, employees or the self-employed, either as a proportion of payroll or as a fixed amount per person, and that do not confer entitlement to social benefits.
  • Tax on property

    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...
  • Tax on goods and services

    Tax on goods and services is defined as all taxes levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or on the use of goods or permission to use goods or to perform activities. They...
  • Tax wedge

    Tax wedge is defined as the ratio between the amount of taxes paid by an average single worker without children and the corresponding total labour cost for the employer.
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