Tax policy analysis

Revenue Statistics taxes by level of government

 

Table D shows the relative share of tax revenues attributed to the various sub-sectors of general government and how it has changed between 1975 and 2011. 

Federal and Regional countries

  • In 2011, the share of central government receipts in the eight federal OECD countries varied from 32 per cent in Germany to 81 per cent in Australia and 82 per cent in Mexico.
  • In 2011, the share of the states varied from 2 per cent (Austria), 3 per cent (Mexico) and 5 per cent (Belgium) to 40 per cent (Canada) and the share of local government varied from 1 per cent (Mexico) to 15 per cent (Switzerland) and 16 per cent (the United States).
  • Between 1975 and 2011 the share of federal government revenues declined by about nine percentage points in Belgium and less rapidly in Canada, Germany and the United States.
  • The share of federal government revenues increased in Austria and Switzerland by 15 and six percentage points respectively. There was little change in Australia and Mexico.
  • Of the seven federal countries with social security funds the share increased in five, the exceptions being Canada and Mexico where it slightly declined.
  • Spain is now classified as a Regional rather than a unitary country because of its highly decentralised political structure.  In 2011 the share of central government receipts was 30 per cent compared with 23 per cent for the regional government. Between 1975 and 2011, the share of local government receipts increased from 4 to 10 per cent and the share of social security funds declined from 48 per cent to 37 per cent. 

Unitary countries

  • In unitary OECD countries, the share of central government receipts in 2011 varied from 33 per cent in France and Japan to 93 per cent in New Zealand.
  • The local government share varied from no more than 1 per cent in the Czech Republic to over 30 per cent in Sweden.
  • Between 1975 and 2011 there have been shifts to local government of 6 percentage points or more in five countries - Iceland, Italy, Korea, Portugal and Sweden and smaller increases in two others - France and the Netherlands.  Shifts of 6 percentage points or more in the other direction occurred in two countries - Norway and the United Kingdom.
  • Between 1975 and 2011, there were increases in the share of social security funds of 7 or more percentage points in four countries - Finland, France, Japan and Korea and corresponding decreases in four others - Italy, Norway, Portugal and Sweden.
  • The guidelines for attributing these revenue shares to the different levels of government are based on the final version of the 2008 System of National Accounts. These guidelines are discussed in the special feature S.1 in the 2011 edition of OECD Revenue Statistics.

EU member states in the OECD

  • The ‘supranational’ column of Table D reports taxes collected on behalf of the European Union (EU) by the twenty-one EU member states that are members of the OECD.  For years prior 1998, custom duties collected on behalf of the EU by national tax administrations of the EU member states are included under heading 5123.  From 1998 onwards, these custom duties are shown as a ‘memorandum’ item since they represent a tax imposed by the EU and collected by national administrations.  However they continue to be part of the aggregate revenue figures which represent all taxes imposed within the territory of EU member states. This approach ensures consistency of the time series, and ensures that the tax to GDP ratio measures are immune to changes in the relative share of customs duties in (1) the composition of EU financing resources and (2) national tax mixes of EU member states. The amounts of customs duties concerned are shown in Table E.

 

Downloadable tables/figures

Table D. Attribution of tax revenues to sub-sectors of general government as percentage of total tax revenue

Table E. Customs duties collected on behalf of the European Union


How to obtain this publication

Readers can access the full version of Revenue Statistics 1965-2012, 2013 Edition as follows:

 

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