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Revenue Statistics 2018

image of Revenue Statistics 2018

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 economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

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Executive Summary

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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