Revenue Statistics 2003

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition presents two special features: how tax relieves affect reported tax-to-GDP ratios, and why accrual accounting will be introduced in Revenue Statistics next year.

22 Oct 2003 319 pages English, French 9789264104808 (PDF)

Author(s): OECD