Tax

OECD Fiscal Decentralisation Database

 

The OECD fiscal decentralisation database provides comparative information on the following indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1965 and 2012:

      

A: Tax autonomy of state and local government

1. Tax autonomy indicators

B. Classification of intergovernmental grants

2. Intergovernmental grants

C: Revenue and Spending shares of state and local government

3. Expenditure

4. Revenue

5. Tax revenue

6. Intergovernmental transfer expenditure

7. Intergovernmental transfer revenue

8. User fees

D: Revenue structure of state and local government

9. Tax revenue as a share of total revenue

10. Intergovernmental transfer revenue as a share of total revenue

E: Balances and debt of state and local government

11. Balances

12. Debt

F: Sub-central governments fiscal rule indicators

13. Fiscal rule indicators

The vast majority of the data contained in these tables has been obtained from the OECD National Accounts database.  The exception is the data for the basic indicator on tax revenues which has been obtained from the OECD Revenue Statistics database.

 

A. Tax autonomy of state and local government

 

1. Tax autonomy indicators

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B: Classification of intergovernmental grants

 
2. Intergovernmental Grants

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C: Revenue and Spending shares of state and local government

 

3. Consolidated expenditure

The Consolidated expenditure is of each level of government is defined as total spending minus the inter-governmental transfer spending of that government level.

Consolidated total general government expenditure is defined as global total expenditure at general government level plus the total inter-governmental property expenditure. The addition is made because the latter represents payments by one level of government for a service provided by another government level and it essentially avoids consolidation of property expenditure at general government level.

4. Consolidated revenue

The consolidated revenue of each government level is defined as total revenue minus the intergovernmental transfer revenue of that government level.

Consolidated total general government revenue is defined has been calculated as global total revenue at general government level plus the total inter-governmental property income. The addition is made because the latter represents payments by one level of government for a service provided by another government level and it essentially avoids consolidation of property income at general government level.

5. Tax revenue

The tax revenue data is obtained from the OECD Revenue Statistics database.

6. Intergovernmental transfer expenditure

Inter-governmental transfer expenditure is defined as transfers payable to other levels of governments. The figures do not take account of either transfers payable to the supranational level of government or transfers between the central government level and social security which are considered to be internal.

Total general government expenditure is defined as the sum of central, including social security expenditure, state/regional expenditure and local expenditure.  No consolidation has been applied (apart from the internal between central and social security) because the transfers data are non-consolidated by definition.

7. Intergovernmental transfer revenue

Intergovernmental transfer revenue has been defined as transfers payable to each level of government by other levels of government.  The figures do not take account of either transfers from the supranational level of government or transfers between the central government level and social security which are considered to be internal.

Total general government revenue is defined as the sum of central, including social security revenue, state/regional revenue and local revenue. No consolidation has been applied (apart from the internal consolidation between central and social security) because the transfers data are non-consolidated by definition.

8. User fees

User fees are defined as the sum of two items from National Accounts: “Market output and output for own final use” and “payments for non-market output”.

The consolidated total revenue is defined as the global total revenue at general government level plus the total inter-governmental property income.

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D: Revenue structure of state and local government

 

9. Tax revenue as a share of total revenue

In this table, the tax revenue data are shown according to National Accounts definition. This is in order to be consistent with the total revenue figures for each level of government which are also obtained from that source. Internal consolidation between central and social security intergovernmental transfers have been applied when calculating the total revenue at central level.


10. Intergovernmental transfer revenue as a share of total revenue

Transfers between the central government level and social security are considered to be internal and have not been taken into account when calculating either the inter-governmental transfer revenue or the total revenue.

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E: Balances and debt of state and local government

 

11. Balances
12. Debt

Debt is defined as the consolidated total liabilities item from National Accounts excluding insurance technical reserves. Non-consolidated data have been used for 4 countries (Japan, Korea, Turkey and the United States) where consolidated data are not available.

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F: Sub-central governments fiscal rules indicator

 

13. Fiscal Rules indicator

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Related Documents

 

Fiscal Federalism Network Working Papers

Other OECD work on Fiscal Federalism

OECD Tax Database

Revenue Statistics 2013

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe