Tax policy analysis

OECD Tax Database

 

Introduction      

The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.

A.OECD Tax Revenue Statistics

B.Personal Taxes

 

1. Personal income tax

2. Social security contributions

3. Tax burden on wage income

3a. The OECD Taxing Wages publication

3b. Other measures of tax burden on wage income

4. Non-tax compulsory payments

C.Corporate and capital income taxes

D.Taxes on consumption

 

1. Value added taxes

2. Selected excise duties

 

Section A contains tables showing total tax revenues as a percentage of GDP together with corresponding ratios for the major tax types. It also contains a table showing the overall tax structure in the OECD area, measured by the share of the major taxes in total tax revenues.

 

Sections B and C contain various tables relating to the personal and corporate income tax systems. For all but three OECD countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2012 Excel files show rates in effect as of the 1 January 2012). Australia, New Zealand and the UK, all have non-calendar tax years, and the database shows rates for these countries in effect from:

Australia   1 July
New Zealand   1 April
United Kingdom   1 April for corporate taxes / 6 April for personal taxes

 

Section D covers details of taxes on consumption which relate to the position at the 1 January of each year.

The information contained in these tables are based on figures and text provided by country Delegates to Working Party No 2 (Tax Policy Analysis and Tax Statistics) and Working Party No 9 (Consumption Taxes), of the OECD Committee on Fiscal Affairs.

 

Explanatory Notes

Each country provides detailed information on the data presented within the personal income tax rates, social security contributions, and corporate and capital income tax tables. This information can be found within the explanatory annex documents below.

 

 

A. OECD Tax Revenue Statistics 2013 edition

Revenue Statistics 2012 | OECD Free preview | Powered by Keepeek Digital Asset Management Solution

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The latest tables and charts can be found within the expanded Revenue Statistics 2013 Edition website. Here you will find tables and interactive charts relevant to:

Tax revenue trends

Tax structures

Taxes by level of government

A special feature on bank levies, financial stability fees and deposit insurance.

Individual country pages where you can find country specific commentary and interactive charts on ‘Tax to GDP ratios’ and ‘Tax Structures’.

All data presented within the website can be found on the 'all tables and charts' page.

http://www.oecd.org/tax/tax-policy/revenue-statistics.htm

 

B. Personal Taxes

1. Personal income tax rates

 

Tables I.1 to I.3 and I.7 show (statutory) personal income tax rates and thresholds in OECD countries during the period 1981-2011/13.

 An analysis of Statutory Central and Sub-Central Personal Income Tax Rates and Thresholds can be found in the OECD Taxing Wages 2011 edition's special feature:

  

2. Social security contributions

 

 An analysis of Statutory Employee Social Security Contribution Thresholds can be found in the OECD Taxing Wages 2011 edition's Special feature:

 

3. The tax burden on wage income

 

3a. OECD Taxing Wages 2014

 

Cover page thumbnail for Taxing Wages 2014

More tables and charts, as well as commentary on Personal Income Taxes (1); Social Security Contributions, Employee and Employer (2); and Tax Burden on wage income (3) can be found within the Taxing Wages 2014 webpage.

  • Tax burden on labour income in 2013 and recent trends
    • A. The tax wedge overview for an average single worker in the OECD in 2013
    • B. Employer social security contributions as the main contributors to the tax wedge increase in 2013
    • C. Tax wedge trends for the average single worker since 2007
    • D. Tax wedge for families with children
  • Tax burden trends between 2000 and 2013
  • Methodology
  • Country information
  • Related working papers and other publications on tax burden on labour income

There are also individual country webpages containing interactive charts enabling you to compare a range of key indicators across family types and between the 34 OECD member countries.

Non-tax compulsory payments (4) began as a special feature within the 2009 Taxing Wages publication, and the tables below are updated on a yearly basis.

http://www.oecd.org/tax/tax-policy/taxing-wages.htm

3b. Other measures of tax burden on wage income

 

Tables I.4 to I.6 show the tax burden on wage income for the period 2000-2013. These tables draw on the framework used in the OECD Taxing Wages 2014 publication, and users are referred to that publication for background information.

  • Marginal - Table I.4 (contains data up to and including 2013) & Average - Table I.5 (contains data up to and including 2013) central, sub-central and combined personal income tax rates at various wage levels for single individuals. They also report 'all-in' marginal and average personal tax rates, which include income tax and employee social security contributions, as well as total marginal and average personal 'tax wedges' which in addition include employer social security contributions.
  • 'All-in' average personal tax rates - Table I.6 (contains data up to and including 2013) (income tax plus employee social security contributions) for four household cases at the average earnings level used in Taxing Wages. It also reports such rates when including family cash transfers (made by central or sub-central government), usually in respect of dependent children.

 

4. Non-tax compulsory payments

 

In many OECD countries employers have to make compulsory payments on behalf of their employees which do not qualify as taxes and social security contributions. These mainly arise either where the payments are made to organizations outside the government sector or because they are not unrequited in the sense the benefits provided are directly related to the level of the payments. In the same way, employees often have to pay additional contributions that are not classified as taxes.

However these “non-tax compulsory payments” (NTCPs) operate in a similar way to taxes in that they serve either to increase the employer’s labour costs or to reduce the employee’s net take-home pay. The OECD has therefore calculated a set of “compulsory payment indicators” which are designed to show the combined impact of taxes and NTCPs net of benefits. The list of indicators which are analogous to the corresponding tax indicators published in the OECD Taxing Wages publication is as follows:

  • Average net personal compulsory payment rates and wedges  - Tables S.1 and S.2 (updated April 2014). Average net personal compulsory payment rates measure the taxes and NTCPs that employees have to pay net of benefits as a percentage of gross wage earnings. Average compulsory payment wedges measure the taxes and NTCPs that employees and employers have to pay net of benefits as a percentage of “augmented” total labour costs, i.e. gross wage earnings plus employer SSC and payroll taxes plus employer NTCPs.
  • Figure S.1 compares average tax wedges and compulsory payment wedges  (updated April 2014) for single taxpayers at average earnings without children in 2013.
  • Marginal net personal compulsory payment rates and wedgesTables S.3 and S.4 (updated April 2014). Marginal net personal compulsory payment rates show the part of an increase in gross wage earnings that is paid by employees in tax and NTCPs net of benefits. Marginal compulsory payment wedges measure the part of an increase in “augmented” total labour costs that is paid as taxes and NTCPs by employees and employers.
  • Figure S.2 compares marginal tax wedges and compulsory payment wedges  (updated April 2014) for single taxpayers at average earnings without children in 2013.
  • Tables S.5 and S.6 shows information on (augmented) total labour costs, net take-home pay and the changes in total labour costs and net take-home pay (updated April 2014) as a result of employer and employee NTCPs.

 

A detailed discussion of NTCPs and compulsory payment indicators, including detailed information on these payments in OECD member countries, is available below:

 

C. Corporate and capital income taxes

 

Tables II.1 to II.4 show the corporate tax rates and the top tax burden on dividend income for the period 2000-2013. 

  • Basic (non-targeted) corporate income tax rates - Table II.1 (contains data up to and including 2013), showing separately central, sub-central and combined rates. Additional detail is provided showing the effect of surtaxes, if applied, and interactions between central and sub-central taxation where tax at one level is deductible in determining the tax base of the other.
  • Small business tax rates - Table II.2 (contains data up to and including 2013), while also providing information on other targeting provisions at the central and/or sub-central level (with further detail on such systems included in the Explanatory Annex).
  • Corporate income taxes relating to sub-central governments - Table II.3 (contains data up to and including 2013), including information on minimum and maximum sub-central rates.
  • Overall statutory tax rate on dividend income - Table II.4 (contains data up to and including 2013). The table reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.
  • Explanatory annex on corporate and capital income taxes.

 

D. Taxes on consumption

Consumption Tax Trends 2012 | OECD Free preview | Powered by Keepeek Digital Asset Management Solution

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The latest Consumption Tax Trends 2012 publication can be found on the OECD iLibrary. Here you will find detailed information and commentary on value added taxes and excise duties in OECD countries. Below are a selection of tables showing the latest 2012 figures.

1. Value added taxes

 

  • Rates of value added tax (general sales tax) - Table 3.8 (contains data up to and including 2013) in effect in OECD countries, reporting both the applicable standard rate and any reduced rates.
  • Registration thresholds - Table 3.10 (contains data up to and including 2013), under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc.

 

2. Selected excise duties

 

 

Return to the home page for the Centre for Tax Polcy and Administration:

www.oecd.org/tax

 

 

Related Documents

 

OECD Fiscal Decentralisation Database

OECD Tax Policy Studies

Tax Policy Working Papers

OECD Consumption Tax Trends Publications

Revenue Statistics 2013

Taxing Wages 2014

 

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