National Accounts of OECD Countries - Vol. IV: General Government Accounts, 1996-2007 - 2008 Edition

Data | How to obtain this publication | Related publications

The 2008 edition of National Accounts of OECD Countries: General Government Accounts is dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification: Classification of the Functions of Government (COFOG).

These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.

The publication covers 29 of the 30 OECD countries. Data are expressed in national currencies and cover the period from 1996 to 2007.

The publication presents, for each member country, a coherent set of four tables:

• The first table is a Summary of the government aggregates and balances most referred to by analysts for international comparisons.
• The second table is the General government account (SNA 1993, simplified presentation). It comprises the usual sequence of national accounts, including the financial accounts (flows and stocks). This includes also two aggregates which are relevant for economic analysis and consistent with the usual SNA transactions: Total revenue and Total expenditure of government.
• The third table is dedicated to Detailed Tax and Social Contribution Receipts. These detailed receipts are broken down according to the SNA classification.
• The fourth table is the breakdown of Expenditure by Function, according to the harmonised classification at international level COFOG. In addition to the breakdown of Total expenditure, the table shows the breakdown by function of Compensation of employees and of Gross capital formation at the general government level.

Elements of Methodology (PDF)

Countries covered
Australia, Austria, Belgium, Canada, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, United Kingdom, United States.

Data

The statistics presented are an extract from the OECD database: National Accounts of OECD Countries - Vol. IV: General Government Accounts. This database presents, by country - according to availability - a coherent set of four tables for the general government sector and the sub-sectors as defined in the System of National Accounts 1993 (SNA 1993).

• Main aggregates of general government 
• Expenditure by function data 

How to obtain this publication

Readers can access the full version of the latest editon of National Accounts of OECD Countries - Vol. IV: General Government Accounts choosing from the following options:

• Subscribers and readers at subscribing institutions can access the online database at www.SourceOECD.org/database/nationalaccounts (Time period covered: 1970 - 2007 where available).
• Non-subscribers can purchase the PDF e-book, paper copy and/or CDRom via OECD online bookshop  (Time period covered: 1996 - 2007; 1970 - 2007 for the CDRom).
• Government officials can access the online database and the PDF e-book via OLISnet.

Related publications

This volume is part of a set of annual publications dedicated to national accounts:

• National Accounts of OECD Countries, Volume I, Main aggregates
• National Accounts of OECD Countries, Volume II, Detailed tables
• National Accounts of OECD Countries, Volume IIIa, Financial Accounts - Flows
• National Accounts of OECD Countries, Volume IIIb, Financial Balance Sheets - Stocks 

Quarterly national accounts statistics, based on each country's own system of national accounts, are published in the OECD quarterly bulletin: " Quarterly National Accounts ".