Foreword

This annual publication provides internationally comparative data on tax levels and tax structures in member countries of the Organisation for Economic Cooperation and Development (OECD). The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide as contained in Annex A to this Report. The data for the Report has, for the most part, been provided by Delegates to Working Party No.2 (WP2) on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs. The OECD acknowledges the co-operation of the International Monetary Fund, whose classification of tax revenues in the Government Finance Statistics Manual 2014 is in many respects similar to that of the OECD. The most important of the other classifications currently in use is the System of National Accounts (henceforth referred to as SNA) and the European System of Integrated Economic Accounts of EU member states (henceforth referred to as ESA), which is primarily an elaboration of the SNA, though differing from it in certain respects. Subject to a few exceptions, SNA/ESA figures can be reconciled with the figures in the present Report, since SNA criteria and definitions have been adopted unless the contrary is specifically indicated.

The material is organised in six chapters. Chapter 1 summarises tax revenue trends over the past six decades, with a focus on the ratio of tax revenues to GDP, tax structures and taxes by level of government. It also discusses the treatment of non-wastable tax credits and provides information on financing of social security-type benefits. This year’s issue also carries in Chapter 2 a special feature on “Tax revenue buoyancy in OECD countries”. Chapter 3 contains a set of comparative statistical tables for years 1965-2022. Chapter 4 provides country tables with tax revenue and tax-to-GDP ratios broken down by selected tax categories and by level of government for years between 1990 and 2021. Two memorandum tables show how countries finance their social benefits and report taxes and social security contributions paid by general government as a percentage of GDP. Chapter 5, only available online, provides statistical tables with a detailed breakdown of tax revenues by country between 1965 and 2021. A further two memorandum tables show how countries finance their social benefits and report taxes and social security contributions paid by general government in national currency. Chapter 6, which is also only available online, attributes tax revenues to general government by the following sub-sectors: central, state, local and social security funds. It contains tables that provide a detailed breakdown of tax revenues by country between 1975 and 2021. Because of space limitations, Chapters 4, 5 and 6 show data for selected years between 1965 and 2021; data for the years not shown are available online.

Revenue Statistics 2023 has been produced by the OECD’s Centre for Tax Policy and Administration (CTPA). The authors of this edition were Alexander Pick, Nicolás Miranda and Michael Sharratt. The special feature was written by Jingjing Xia and Alexander Pick. The authors would like to thank colleagues in the OECD for their invaluable comments and practical support in finalising the publication, including Bert Brys, Antoine Cazals, Kurt Van Dender, Karena Garnier, Michelle Harding, Rebekka Hviid Kanstrup, Michael Sicsic and Violet Sochay in CTPA, and the Statistical Editors and Content Management Team in the Directorate for Communications. Stephanie Coic in the Development Co-operation Directorate designed the cover. The authors would also like to thank WP2 delegates and their colleagues working in national administrations for their input and comments.