Data on government sector receipts and on taxes in particular, are essential inputs to most structural economic descriptions and economic analyses of individual countries.  They are also increasingly used in international comparisons.

This annual publication presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries from 1965 onwards. It also describes a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.

The 2009 edition includes a Special Feature titled ‘Changes to the guidelines for attributing revenues to levels of government’.