Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year's edition presents two special features. The first reviews a number of current issues related to how tax revenues shoud be reported: the use of accrual accounting, the treatment of non-wastable tax credits and the reporting of church taxes. The second discusses the impact of revised GDP figures on reported tax levels
