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Analyse des politiques fiscales

OECD Tax Database

 

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 35 OECD member countries.

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), Working Party No 9 (Consumption Taxes), and the Forum on Tax Administration of the OECD Committee on Fiscal Affairs.

 

A. Global 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

1. OECD corporate and capital income taxes

2. Inclusive framework corporate tax statistics and effective tax rates

D. Taxes on consumption

Value Added Tax (General Sales Tax) and selected Excise Duties

E. Information on Tax Administration

 

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. The Global Revenue Statistics Database

Global Revenue Statistics Database infographic

The Global Revenue Statistics Database

The Global Revenue Statistics Database provides detailed comparable tax revenue data for African, Asian and Pacific, Latin American and the Caribbean and OECD countries from 1990 onwards. The database provides the largest source of comparable tax revenue data, which are produced in partnership with participating countries and regional partners. 

The following documents are also available:

  • A technical paper on the construction of the database: its coverage, sources, strengths and limitations.
  • A high level overview of the features of the Global Revenue Statistics Database with key findings on the tax-to-GDP ratios and tax structures.
  • A more in-depth analysis of the data reporting on Domestic revenue mobilisation: A new database on tax levels and structures in 80 countries (Taxation Working Paper)

 

B. Personal Taxes

1. Personal income tax rates

For all but three OECD member countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2016 data show rates in effect as of the 1 January 2016). The rates shown for Australia come into effect from 1 July, New Zealand 1 April, and The United Kingdom 6 April.

Tables I.1 to I.3 and I.7 show (statutory) personal income tax rates and thresholds in OECD countries during the period 2000-2017.

There are also some additional data series covering years from 1981 to 1999 for tables I.1, I.2 and I.3, which were collected as part of a special project. These data have not been verified in recent years, but are made available to people who would wish to use them, and are aware of their possible limitations.

 

 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 2018

Taxing Wages | OECD Free preview | Powered by Keepeek Digital Asset Management Solution

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 2018 webpage.

  • Tax burden on labour income in 2017 and recent trends
    • A. The tax wedge overview for an average single worker in the OECD in 2017
    • B. Employer social security contributions as the main contributors to the tax wedge increase in 2017
    • C. Tax wedge trends for the average single worker since 2007
    • D. Tax wedge for families with children
  • Tax burden trends between 2000 and 2017
  • Methodology
  • Country information

There are also individual downloadable country documents, containing charts and comparative information on a range of key indicators.

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.

 

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 2000-2016 for a single individual without children, at various wage levels. They report 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. 

These tables draw on the framework used in the OECD Taxing Wages 2017 publication, and users are referred to that publication for background information.  

 

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:

 

C. Corporate and capital income taxes and Effective tax rates

1. OECD corporate and capital income taxes

For all but three OECD member countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2018 data show rates in effect as of the 1 January 2018). The rates shown for Australia come into effect from 1 July, New Zealand and The United Kingdom 1 April.

Tables II.1 to II.4 show the corporate tax rates and the top tax burden on dividend income for the period 2000-2018. 

  • Table II.1 - Corporate income tax rates: basic/non-targeted - (2000 - 2018. Updated April 2018). Separately present central, sub-central government rates and the 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.
  • Table II.2 - Targeted corporate income tax rates: small business and other targeted provisions - (2000 - 2018. Updated April 2018). Presents information on small business and other targeted provisions at the central and sub-central government level (with further detail on such systems included in the Explanatory Annex).
  • Table II.3 - Sub-central corporate income tax rates - (2000 - 2018. Updated April 2018). Including information on minimum and maximum sub-central government rates.
  • Table II.4 - Overall statutory tax rates on dividend income - (2000 - 2018. Updated April 2018). Presents 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.

There are also some additional data series covering years from 1981 to 1999 for tables II.1, II.2, II.3 and II.4, which were collected as part of a special project. These data have not been verified in recent years, but are made available to people who would wish to use them, and are aware of their possible limitations.

2. Inclusive Framework corporate tax statistics and effective tax rates

corporate tax statistics brochure cover STATUTORY CORPORATE INCOME TAX RATES

The data on statutory corporate tax rates for OECD jurisdictions are sourced from the OECD Tax Database.

An explanatory annex for OECD jurisdictions and an explanatory annex for non-OECD jurisdictions contain further information on statutory corporate income taxes for certain jurisdictions.

Read the full Corporate Tax Statistics report.

EFFECTIVE TAX RATES

The methodology for calculating the ETRs is described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018), building on the theoretical model developed by Devereux and Griffith (1999, 2003). Further methodological information is available in the corporate effective tax rates explanatory annex.

INTELLECTUAL PROPERTY REGIMES

The data on IP regimes are compiled from information collected by the Forum on Harmful Tax Practices for its peer reviews of preferential regimes.

 

D. Taxes on consumption

Consumption Tax Trends 2018

 

The Consumption Tax Trends 2018 publication illustrates the evolution of consumption taxes as instruments for raising tax revenue. It identifies and documents the large number of differences that exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It looks, in particular, at developments in the Value Added Tax/Goods and Services Tax (VAT/GST) area. It notably presents an updated estimate of the VAT Revenue Ratio (VRR) for OECD countries, providing an indicator of the loss of VAT revenue as a consequence of exemptions and reduced rates, fraud, evasion and tax planning. It also notes the emergence of the OECD International VAT/GST Guidelines as the international standard for the application of VAT to cross-border trade in services and intangibles.

  • Chapter 1. Key Consumption Tax Trends and Figures
  • Chapter 2. Value Added Taxes: Main Features and Implementation Issues
  • Chapter 3. Selected Excise Duties in OECD Countries
  • Chapter 4. Taxing vehicles
  • Annex A. Countries with VAT
  • Annex B. Exchange rates
  • Annex C. Most sold brands of cigarettes in OECD countries

KEY TABLES COMPILING DATA FROM THIS AND PREVIOUS CONSUMPTION TAX TRENDS PUBLICATIONS

Value Added Taxes/General Sales Tax (VAT/GST)

  • VAT/GST: Rates - (1976 to 2018. Updated January 2018) in effect in OECD countries, reporting both the applicable standard rate and any reduced rates. Specific countries notes.
  • VAT/GST: Registration/Collection Thresholds - (2000 to 2018. Updated January 2018), under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc.

Selected Excise Duties

E. Information on Tax Administration

OECD Tax Administration | OECD Free preview | Powered by Keepeek Digital Asset Management Solution

This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies.

The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing.

The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year.

To assist researchers, a range of tables can be accessed directly on the Tax Administration Database homepage.

Return to the tax policy analysis homepage

 

 

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