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 provides 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 three special features on tax revenues in OECD countries. The first feature details taxes of sub-central levels of government by the degree of autonomy that local, regional and state governments have over their taxes. The second special feature explains why tax-to-GDP ratios should be interpreted with caution. The third feature discusses the impact of revised GDP figures on reported tax levels.
