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OECD: Database of comparable tax revenue data

OECD: Database of comparable tax revenue data

The Organisation for Economic Cooperation and Development (OECD) today announced the launch of a new database providing detailed and comparable tax revenue information for 80 countries around the world.

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According to an OECD release, the Global Revenue Statistics Database provides the largest public source of comparable tax revenue data. The database, produced in partnership with countries and regional organisations, provides country-specific indicators on tax levels and structures. 

Today’s OECD release lists the following key findings from the new database:

 

  • Across the 80 countries, tax-to-GDP ratios range from 10.8% to 45.9%. 
    • Half of the countries have a tax-to-GDP ratio ranging between 18.2% and 33.2% of GDP.
    • The median tax-to-GDP ratio is 26.2%.
 
  • Since 2000, three-quarters of the countries in the database have increased their tax-to GDP-ratios: 
    • Half of the countries have increased their tax-to-GDP ratios by between 0% and 5% of GDP.
    • A further quarter have increased their tax-to-GDP ratio by more than 5% of GDP. Most of these countries are from Africa and the Latin American and Caribbean region.
    • The remaining quarter of countries, where tax-to-GDP ratios fell, are predominantly OECD countries.
 
  • In African and Latin American and Caribbean countries, taxes on goods and services (especially VAT) and corporate income taxes are particularly important as a share of revenues. Social security contributions and individual (personal) income taxes form the highest shares of tax revenue in most OECD countries, with VAT playing a smaller role.
 
  • Since 2000, VAT has become increasingly significant in more than three-quarters of the countries, in many cases with corresponding reductions in the share of income taxation or taxes on other goods and services. The exceptions are the quarter of countries with the highest increases in their tax-to-GDP ratios, which recorded strong increases in most or all major tax types.
 
  • Per capita income, and different types of tax structures, are linked to the level of taxation. 
    • There is a positive correlation between tax-to-GDP levels, per-capita income levels and the share of individual income tax and social security contributions.
    • There is a negative correlation between tax-to-GDP levels and the shares of corporate taxes and taxes on goods and services.

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