Chapter 3. Tax Levels and Tax Structures, 1965-2017

Chapter 3 provides an overview of tax levels and tax structures in OECD countries from 1965-2017.

In all of the following tables the symbol (…) indicates not available/or not applicable. The main series in this chapter cover the years 1965 to 2016. 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.

The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

In this chapter, the OECD average for 2016 in all tables has been calculated excluding the one-off revenues from stability contributions in Iceland.

Box 3.1. Treatment of capital transfers

Footnotes to Tables 3.1 to 3.18 refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries:

Denmark from 1971.
France from 1992.
Greece for 1999 and 2000.
Lithuania from 1999.
Spain from 1995.

Table 3.1. Total revenue as % of GDP

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Table 3.2. Total tax revenue in billions of US dollars at market exchange rates

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Table 3.3. Tax revenue of main headings as % of GDP, 2016

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Table 3.4. Tax revenue of main headings as % of total tax revenue, 2016

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Table 3.5. Tax revenue of main headings as % of GDP, 2017p

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Table 3.6. Tax revenue of main headings as % of total tax revenue, 2017p

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Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue

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Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue

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Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue

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Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue

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Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue

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Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue

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Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue

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Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue

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Table 3.15. Tax revenues of sub-sectors of general government as % of total tax revenue

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Table 3.16. Main central government taxes as % of total tax revenues of central government, 2016

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Table 3.17. Main state government taxes as % of total tax revenues of state government, 2016

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Table 3.18. Main local government taxes as % of total tax revenues of local government, 2016

StatLink https://doi.org/10.1787/888933859646

Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency

StatLink https://doi.org/10.1787/888933859665

Table 3.20. Exchange rates used, national currency per US dollar at market exchange rates

StatLink https://doi.org/10.1787/888933859684

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