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This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD.
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The OECD average tax-to-GDP ratio increased again in 2016 to a new high of 34.3%, continuing the steady increases in tax levels since 2009, their low-point following the financial crisis. Since then, personal taxes continue to play an increasingly important role in OECD tax revenues, while revenues from social security contributions and value-added taxes are slowly decreasing from post-crisis peaks, and corporate income tax revenues have still not recovered.
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The purpose of this annual publication is to provide internationally comparative data on tax levels and tax structures in member countries of the OECD. The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide as contained in to this Report.
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Revenue Statistics 2017 presents detailed internationally comparable data on tax revenues of OECD countries for all levels of government. The latest edition provides final data on tax revenues in 1965-2015. In addition, provisional estimates of tax revenues in 2016 are included for almost all OECD countries.Provisional 2016 figures are not available for Australia and provisional figures on social security contributions in Japan are also not available as at the time Revenue Statistics 2017 was published.
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Revenue Statistics presents taxes in national currency, in USD, and as a proportion of Gross Domestic Product (GDP). In addition, tax structure information is provided by expressing specific tax revenues as a percentage of total tax revenue. The primary indicator used in Revenue Statistics is the tax-to-GDP ratio, where tax revenues are expressed as a percentage of the GDP of a country.
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In all of the following tables the symbol (..) indicates not available/or not applicable. The data in this chapter cover the years 1965 to 2016 (preliminary data). A selection of years are shown in this chapter because of lack of space. The complete series is available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.
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In all of the following tables the symbol (..) indicates not available/or not applicable. The data in this chapter cover the years 1990 to 2015. Figures referring to 1965-1989, 1991‐1999, 2001-2009 and 2011-2013 have been omitted because of lack of space. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.
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This chapter attributes tax revenues to general government by the following sub‐sectors: central, state, local and social security funds. It contains a set of comparative statistical tables for the years 1975-2015 and a second series of tables with a detailed breakdown of tax revenues by country for the years between 1975 and 2015.
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