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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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Since 1995, tax levels and tax structures in OECD countries have converged around a higher average tax-to-GDP ratio and an average tax structure that is more reliant on value-added taxes, social security contributions, and corporate income taxes, while less reliant on personal income taxes and other forms of taxes and goods and services. In 2017, these trends continued, with the OECD average tax-to-GDP ratio continuing its steady increase to a high of 34.2%.
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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 Annex A to this Report.
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