This annual Report presents detailed internationally comparable data on tax revenues of OECD countries for all levels of government. The latest edition provides outturn data on tax revenues in 1965-2010. In addition, provisional estimates of revenues in 2011 are included for most countries.
For the purposes of the Report, the term ‘taxes’ is confined to compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government are not normally in proportion to their payments.
In the OECD classification, taxes are classified by the base of the tax:
- Income and profits (heading 1000)
- Payroll and workforce (heading 2000)
- Property (heading 4000)
- Goods and services (heading 5000)
- Other (heading 6000)
- Compulsory social security contributions paid to general government are treated as taxes (heading 2000)
OECD classification of taxes.
Classification d’impôts de l’OCDE.
Much greater detail on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the OECD Interpretative Guide.
The OECD Interpretative Guide.
Le Guide d’interprétation de l’OCDE.
How to obtain this publication
Readers can access the full version of Revenue Statistics 1965-2011, 2012 Edition as follows:
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