Tax policy analysis

Revenue Statistics country note for Japan

 

Tax to GDP ratios

Japan is in the lower rank of OECD countries in respect of size of tax to GDP ratio with a ratio of 28.6% of GDP in 2011, 5.5 percentage points below the OECD measure of 34.1%. The ratio declined from 26.6% in 2000 to 25.3% in 2003 before rising to 28.5% in 2007. It then fell back to 27.0% in 2009 before recovering in 2010 and 2011.

Tax structures

The main observations for Japan are:

  • Revenue from personal and corporate income taxes was 9.3% of GDP in 2000 and 8.8% in 2012. In 2011, it was 8.3%, below the OECD average of 11.3%.
  • The tax ratio for Social security contributions rose from 9.4% in 2000 to 11.9% in 2011, above the OECD average of 9.1%.
  • The tax ratio for Taxes on goods and services was stable at 5% of GDP over the period and at 5.3% in 2011 was less than half the OECD average of 11.0%.
  • Property tax revenues were 2.8% of GDP in 2011, 50% above the OECD average of 1.8%.

Notes

 

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