Special Feature

The Revenue Statistics includes tables that report tax revenues by level of government. These tables show the amount of tax revenues that state and local governments receive but do not indicate the power of these sub-central governments (SCGs) to set the rates and bases of these taxes: their taxing power. The purpose of this special feature is to provide information on the taxing power of sub-central governments in the majority of OECD countries. This builds upon the methodology presented in a special feature in the 1999 edition of Revenue Statistics, which presented data for 1995. It provides more recent information of these taxing powers and presents an analysis of how they have changed since 1995.