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This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
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 economic comparisons.
This annual publication gives a conceptual framework to define which government receipts should be regarded as 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 volume consists of a general introductory section followed by 16 sections which deal with specific taxes. Each section consists of notes and tables. The notes include descriptions of the taxes and any changes in tax legislation or administrative practice which affect the data in the tables that follow.
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 economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.
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 economic comparisons. This annual publication gives a conceptual framework to define which government receipts ...
Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
A unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.