3. Tax Levels and Tax Structures, 1965-2019
In all of the following tables the symbol (..) indicates not available/or not applicable. The main series in this chapter cover a selection of years between 1990 and 2018. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.
The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.
Footnotes to Tables 3.1 to 3.18 refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue for Denmark, France, Lithuania, Luxembourg and Switzerland and this reduction has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded. In the case of Belgium, the capital transfers were instead subtracted directly from the specific taxes to which they relate.
Table 3.1. Total tax revenue as % of GDP | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
1965 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | 2019p | |
Australia | 20.6 | 28.1 | 30.5 | 29.5 | 25.3 | 27.1 | 27.9 | 28.5 | 28.7 | .. |
Austria | 33.5 | 39.3 | 42.3 | 40.5 | 41.0 | 42.6 | 43.1 | 41.8 | 42.2 | 42.4 |
Belgium1 | 30.8 | 41.4 | 43.8 | 42.9 | 42.9 | 45.0 | 44.1 | 43.8 | 43.9 | 42.9 |
Canada | 25.0 | 35.1 | 34.7 | 32.5 | 31.0 | 31.1 | 32.8 | 33.1 | 33.2 | 33.5 |
Chile | .. | 16.9 | 18.8 | 22.7 | 19.6 | 19.9 | 20.4 | 20.2 | 21.1 | 20.7 |
Colombia | .. | 11.3 | 15.7 | 19.3 | 18.1 | 20.0 | 19.9 | 19.0 | 19.3 | 19.7 |
Czech Republic | .. | .. | 32.3 | 34.1 | 32.2 | 33.7 | 33.1 | 34.4 | 35.0 | 34.9 |
Denmark1 | 29.1 | 44.4 | 46.9 | 46.4 | 44.8 | 45.9 | 46.1 | 45.8 | 44.4 | 46.3 |
Estonia | .. | .. | 31.0 | 31.0 | 32.9 | 31.5 | 33.1 | 32.5 | 32.9 | 33.1 |
Finland | 30.0 | 42.9 | 45.8 | 41.4 | 40.6 | 43.4 | 43.5 | 42.9 | 42.4 | 42.2 |
France1 | 33.7 | 41.2 | 43.4 | 42.5 | 42.1 | 45.4 | 45.3 | 46.1 | 45.9 | 45.4 |
Germany | 31.7 | 34.8 | 36.4 | 35.4 | 35.5 | 37.0 | 37.3 | 37.8 | 38.5 | 38.8 |
Greece | 17.1 | 25.2 | 33.4 | 31.8 | 32.0 | 35.7 | 36.4 | 38.6 | 38.9 | 38.7 |
Hungary | .. | .. | 38.6 | 39.4 | 37.2 | 38.6 | 38.9 | 38.3 | 37.5 | 35.8 |
Iceland | 25.7 | 30.4 | 36.0 | 38.6 | 32.3 | 34.5 | 35.4 | 37.6 | 37.2 | 36.1 |
Ireland | 24.5 | 32.4 | 30.8 | 30.8 | 27.7 | 28.9 | 23.4 | 22.8 | 22.7 | 22.7 |
Israel | .. | .. | 34.8 | 34.2 | 30.7 | 30.8 | 31.2 | 32.5 | 30.9 | 30.5 |
Italy | 24.6 | 36.3 | 40.5 | 41.6 | 41.7 | 43.8 | 43.0 | 41.9 | 41.9 | 42.4 |
Japan | 17.6 | 28.2 | 25.8 | 27.5 | 26.5 | 28.9 | 30.7 | 31.4 | 32.0 | .. |
Korea | .. | 18.4 | 20.9 | 23.7 | 22.4 | 23.1 | 23.7 | 25.4 | 26.8 | 27.4 |
Latvia | .. | .. | 29.1 | 28.3 | 28.7 | 29.4 | 30.0 | 31.4 | 31.2 | 31.2 |
Lithuania1 | .. | .. | 30.8 | 30.0 | 28.4 | 26.8 | 28.7 | 29.5 | 30.2 | 30.3 |
Luxembourg1 | 26.4 | 33.5 | 36.9 | 36.2 | 37.5 | 38.2 | 37.0 | 37.6 | 39.7 | 39.2 |
Mexico | .. | 12.1 | 11.5 | 12.0 | 12.8 | 13.3 | 15.9 | 16.1 | 16.2 | 16.5 |
Netherlands | 30.5 | 39.7 | 36.9 | 35.7 | 35.7 | 36.1 | 37.0 | 38.7 | 38.8 | 39.3 |
New Zealand | 24.5 | 36.2 | 32.5 | 33.9 | 30.3 | 30.5 | 31.6 | 31.6 | 32.9 | 32.3 |
Norway | 29.4 | 40.2 | 41.7 | 42.0 | 41.8 | 39.8 | 38.4 | 38.8 | 39.6 | 39.9 |
Poland | .. | .. | 32.9 | 34.6 | 31.4 | 31.9 | 32.4 | 34.1 | 35.2 | 35.4 |
Portugal | 15.7 | 26.5 | 31.1 | 31.8 | 30.5 | 34.0 | 34.4 | 34.1 | 34.8 | 34.8 |
Slovak Republic | .. | .. | 33.6 | 29.2 | 28.1 | 31.0 | 32.7 | 34.2 | 34.3 | 34.7 |
Slovenia | .. | .. | 37.7 | 38.1 | 37.8 | 37.2 | 37.3 | 37.1 | 37.4 | 37.7 |
Spain | 14.3 | 31.5 | 33.1 | 36.4 | 31.3 | 33.1 | 33.8 | 33.9 | 34.6 | 34.6 |
Sweden | 30.9 | 49.0 | 48.8 | 45.1 | 43.1 | 42.7 | 42.9 | 44.3 | 43.9 | 42.9 |
Switzerland1 | 16.5 | 23.7 | 27.6 | 26.2 | 26.6 | 27.0 | 27.6 | 28.4 | 28.0 | 28.5 |
Turkey | 10.6 | 14.5 | 23.5 | 22.9 | 24.7 | 25.2 | 25.0 | 24.7 | 24.0 | 23.1 |
United Kingdom | 30.1 | 32.9 | 32.8 | 32.8 | 32.1 | 32.1 | 32.4 | 32.8 | 32.9 | 33.0 |
United States | 23.6 | 26.0 | 28.3 | 26.8 | 23.5 | 25.6 | 26.2 | 26.7 | 24.4 | 24.5 |
Unweighted average | ||||||||||
OECD Average2 | 24.8 | 31.1 | 33.3 | 33.2 | 31.9 | 33.0 | 33.3 | 33.7 | 33.9 | 33.8 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
← 2. 2019: calculated by applying the unweighted average percentage change for 2019 in the 35 countries providing data for that year to the overall average tax to GDP ratio in 2018. | ||||||||||
Table 3.2. Total tax revenue in billions of US dollars at market exchange rates | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
1965 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | 2019p | |
Australia | 5.6 | 90.9 | 124.4 | 290.8 | 328.3 | 418.1 | 348.2 | 404.0 | 417.2 | .. |
Austria | .. | 68.6 | 83.2 | 157.6 | 160.5 | 183.3 | 164.7 | 174.3 | 192.2 | 189.4 |
Belgium1 | .. | 89.4 | 103.6 | 201.9 | 206.2 | 234.9 | 204.0 | 220.2 | 238.3 | 227.3 |
Canada | 14.2 | 209.2 | 262.8 | 477.2 | 501.4 | 574.9 | 511.1 | 546.2 | 570.0 | 580.8 |
Chile | .. | 5.8 | 14.6 | 39.4 | 42.8 | 55.3 | 49.7 | 55.9 | 62.8 | 58.3 |
Colombia | .. | 5.1 | 14.7 | 39.8 | 51.9 | 76.5 | 58.4 | 59.2 | 64.4 | 63.7 |
Czech Republic | .. | .. | 20.0 | 64.9 | 67.4 | 71.4 | 62.3 | 75.3 | 87.1 | 87.6 |
Denmark1 | 3.0 | 61.4 | 76.9 | 148.3 | 144.2 | 157.6 | 139.5 | 151.1 | 157.8 | 160.8 |
Estonia | .. | .. | 1.8 | 7.0 | 6.5 | 7.9 | 7.6 | 8.7 | 10.1 | 10.4 |
Finland | .. | 49.6 | 57.5 | 106.0 | 101.1 | 117.7 | 102.1 | 109.3 | 116.9 | 113.6 |
France1 | .. | 550.7 | 591.8 | 1 130.7 | 1 113.7 | 1 275.1 | 1 104.3 | 1 193.0 | 1 279.5 | 1 232.8 |
Germany | .. | 577.4 | 706.9 | 1 210.4 | 1 206.8 | 1 379.1 | 1 250.9 | 1 388.8 | 1 526.8 | 1 498.5 |
Greece | .. | 14.6 | 43.5 | 101.3 | 95.9 | 85.7 | 71.6 | 78.5 | 84.8 | 81.2 |
Hungary | .. | .. | 18.2 | 55.1 | 48.8 | 52.3 | 48.5 | 54.2 | 59.1 | 57.6 |
Iceland | 0.1 | 2.0 | 3.2 | 8.3 | 4.4 | 5.5 | 6.2 | 9.2 | 9.6 | 8.7 |
Ireland | 0.7 | 15.6 | 30.7 | 83.2 | 61.5 | 69.0 | 68.1 | 76.2 | 86.7 | 88.1 |
Israel | .. | .. | 46.2 | 61.2 | 72.0 | 90.2 | 93.7 | 114.8 | 114.5 | 120.3 |
Italy | .. | 336.6 | 463.6 | 918.8 | 889.9 | 938.3 | 788.9 | 820.5 | 872.8 | 849.4 |
Japan | 17.1 | 903.6 | 1 263.4 | 1 242.0 | 1 509.6 | 1 500.1 | 1 351.5 | 1 531.5 | 1 589.7 | .. |
Korea | .. | 52.6 | 120.5 | 278.2 | 256.2 | 317.2 | 347.9 | 411.7 | 460.4 | 449.7 |
Latvia | .. | .. | 1.8 | 8.8 | 6.8 | 8.9 | 8.1 | 9.5 | 10.7 | 10.6 |
Lithuania1 | .. | .. | 3.8 | 11.9 | 10.5 | 12.4 | 11.9 | 14.0 | 16.1 | 16.4 |
Luxembourg1 | .. | 4.7 | 7.8 | 18.4 | 20.0 | 23.6 | 21.4 | 24.1 | 28.2 | 27.9 |
Mexico | .. | 35.9 | 81.2 | 126.5 | 135.9 | 169.6 | 186.1 | 186.9 | 198.0 | .. |
Netherlands | .. | 132.6 | 153.7 | 302.5 | 301.9 | 316.6 | 283.3 | 322.0 | 354.4 | 356.7 |
New Zealand | 1.4 | 16.4 | 18.0 | 47.1 | 44.9 | 59.2 | 56.8 | 65.8 | 69.1 | 65.6 |
Norway | 2.4 | 48.2 | 71.4 | 168.5 | 179.3 | 208.1 | 148.2 | 154.5 | 171.8 | 161.1 |
Poland | .. | .. | 56.6 | 148.7 | 150.4 | 167.1 | 154.9 | 179.6 | 206.4 | 209.5 |
Portugal | .. | 18.8 | 36.8 | 76.4 | 72.5 | 77.0 | 68.6 | 75.4 | 84.0 | 82.8 |
Slovak Republic | .. | .. | 9.8 | 25.3 | 25.4 | 30.6 | 28.9 | 32.6 | 36.3 | 36.6 |
Slovenia | .. | .. | 6.6 | 18.3 | 18.2 | 18.0 | 16.1 | 18.0 | 20.2 | 20.2 |
Spain | .. | 131.6 | 197.3 | 536.1 | 444.4 | 448.5 | 404.6 | 443.6 | 491.8 | 482.8 |
Sweden | 7.8 | 128.3 | 128.2 | 221.6 | 213.6 | 250.6 | 216.6 | 239.8 | 244.0 | 227.9 |
Switzerland1 | 2.6 | 61.3 | 75.1 | 125.8 | 155.3 | 185.9 | 187.5 | 193.2 | 197.8 | 200.6 |
Turkey | 1.3 | 30.2 | 64.5 | 156.2 | 192.0 | 240.8 | 215.5 | 212.0 | 186.3 | 175.6 |
United Kingdom | 30.6 | 359.4 | 544.0 | 1 018.0 | 795.0 | 892.9 | 950.0 | 875.7 | 940.6 | 932.9 |
United States | 167.0 | 1 552.4 | 2 900.5 | 3 868.6 | 3 517.1 | 4 291.8 | 4 774.2 | 5 225.9 | 5 031.7 | 5 243.8 |
Unweighted average | ||||||||||
OECD Average | 19.5 | 198.3 | 227.2 | 364.9 | 355.5 | 405.7 | 392.2 | 425.8 | 440.2 | .. |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.3. Tax revenue of main headings as % of GDP, 2018 | |||||||
---|---|---|---|---|---|---|---|
Memorandum item: supranational revenues | |||||||
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services2 | 6000 Others | ||
Australia | 17.3 | 0.0 | 1.4 | 2.7 | 7.3 | 0.0 | .. |
Austria | 12.4 | 14.7 | 2.7 | 0.5 | 11.7 | 0.2 | 0.2 |
Belgium1 | 16.2 | 13.3 | 0.0 | 3.4 | 11.1 | 0.0 | 0.4 |
Canada | 16.2 | 4.6 | 0.7 | 3.9 | 7.8 | 0.0 | .. |
Chile | 7.5 | 1.5 | 0.0 | 1.1 | 11.2 | -0.2 | .. |
Colombia | 6.5 | 1.8 | 0.4 | 1.5 | 8.3 | 0.8 | .. |
Czech Republic | 7.9 | 15.3 | 0.0 | 0.5 | 11.3 | 0.0 | 0.2 |
Denmark1 | 27.6 | 0.0 | 0.3 | 1.8 | 14.6 | 0.0 | 0.1 |
Estonia | 7.4 | 11.5 | 0.0 | 0.2 | 13.8 | 0.0 | 0.2 |
Finland | 14.8 | 11.8 | 0.0 | 1.4 | 14.3 | 0.0 | 0.1 |
France1 | 11.5 | 16.0 | 1.5 | 4.1 | 12.2 | 0.5 | 0.2 |
Germany | 12.6 | 14.5 | 0.0 | 1.1 | 10.3 | 0.0 | 0.2 |
Greece | 8.9 | 11.6 | 0.0 | 3.0 | 15.4 | 0.0 | 0.2 |
Hungary | 6.8 | 11.8 | 1.0 | 1.0 | 16.8 | 0.1 | 0.1 |
Iceland | 18.4 | 3.5 | 0.3 | 2.0 | 12.4 | 0.6 | .. |
Ireland | 10.3 | 3.9 | 0.2 | 1.3 | 7.0 | 0.0 | 0.1 |
Israel | 10.1 | 5.2 | 1.2 | 3.2 | 11.2 | 0.0 | .. |
Italy | 13.0 | 13.0 | 0.0 | 2.5 | 12.0 | 1.4 | 0.2 |
Japan | 10.2 | 12.9 | 0.0 | 2.6 | 6.2 | 0.1 | .. |
Korea | 9.1 | 6.8 | 0.1 | 3.1 | 7.0 | 0.6 | .. |
Latvia | 7.1 | 9.1 | 0.0 | 0.9 | 14.1 | 0.0 | 0.2 |
Lithuania1 | 5.6 | 12.7 | 0.0 | 0.3 | 11.6 | 0.0 | 0.3 |
Luxembourg1 | 15.6 | 10.8 | 0.0 | 3.9 | 9.4 | 0.0 | 0.3 |
Mexico | 7.1 | 2.2 | 0.4 | 0.3 | 5.9 | 0.3 | .. |
Netherlands | 11.5 | 14.0 | 0.0 | 1.6 | 11.7 | 0.1 | 0.4 |
New Zealand | 18.5 | 0.0 | 0.0 | 1.9 | 12.5 | 0.0 | .. |
Norway | 16.5 | 10.1 | 0.1 | 1.2 | 11.7 | 0.0 | .. |
Poland | 7.4 | 13.1 | 0.2 | 1.3 | 13.1 | 0.1 | 0.2 |
Portugal | 9.8 | 9.4 | 0.0 | 1.4 | 13.9 | 0.3 | 0.2 |
Slovak Republic | 7.1 | 14.8 | 0.0 | 0.4 | 12.0 | 0.0 | 0.2 |
Slovenia | 7.3 | 15.5 | 0.0 | 0.6 | 14.0 | 0.0 | 0.1 |
Spain | 10.1 | 11.7 | 0.0 | 2.5 | 10.2 | 0.0 | 0.2 |
Sweden | 15.8 | 9.6 | 5.1 | 0.9 | 12.4 | 0.0 | 0.3 |
Switzerland1 | 13.4 | 6.6 | 0.0 | 2.1 | 5.8 | 0.1 | .. |
Turkey | 5.8 | 7.2 | 0.0 | 1.0 | 9.7 | 0.3 | .. |
United Kingdom | 11.6 | 6.3 | 0.1 | 4.1 | 10.7 | 0.0 | 0.2 |
United States | 11.0 | 6.1 | 0.0 | 3.0 | 4.3 | 0.0 | .. |
Unweighted average | |||||||
OECD Average | 11.5 | 9.0 | 0.4 | 1.9 | 10.9 | 0.1 | 0.2 |
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | |||||||
← 2. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading. | |||||||
Table 3.4. Tax revenue of main headings as % of total tax revenue, 2018 | |||||||
---|---|---|---|---|---|---|---|
Memorandum item: supranational revenues | |||||||
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services2 | 6000 Others | ||
Australia | 60.2 | 0.0 | 4.8 | 9.5 | 25.5 | 0.0 | .. |
Austria | 29.3 | 34.8 | 6.4 | 1.3 | 27.7 | 0.5 | 0.4 |
Belgium1 | 36.8 | 30.2 | 0.0 | 7.8 | 25.2 | 0.0 | 0.9 |
Canada | 48.8 | 14.0 | 2.0 | 11.6 | 23.5 | 0.1 | .. |
Chile | 35.8 | 6.9 | 0.0 | 5.2 | 53.3 | -1.1 | .. |
Colombia | 33.7 | 9.6 | 1.8 | 8.0 | 42.8 | 4.2 | .. |
Czech Republic | 22.6 | 43.8 | 0.0 | 1.3 | 32.3 | 0.0 | 0.4 |
Denmark1 | 62.2 | 0.1 | 0.6 | 4.1 | 32.9 | 0.0 | 0.3 |
Estonia | 22.6 | 34.9 | 0.0 | 0.7 | 41.8 | 0.0 | 0.6 |
Finland | 34.8 | 27.9 | 0.0 | 3.4 | 33.8 | 0.0 | 0.2 |
France1 | 25.1 | 34.9 | 3.3 | 9.0 | 26.6 | 1.1 | 0.4 |
Germany | 32.8 | 37.7 | 0.0 | 2.7 | 26.8 | 0.0 | 0.5 |
Greece | 22.9 | 29.9 | 0.0 | 7.7 | 39.5 | 0.0 | 0.5 |
Hungary | 18.2 | 31.6 | 2.6 | 2.6 | 44.7 | 0.2 | 0.4 |
Iceland | 49.3 | 9.5 | 0.8 | 5.5 | 33.3 | 1.6 | .. |
Ireland | 45.3 | 17.3 | 0.8 | 5.8 | 30.8 | 0.0 | 0.6 |
Israel | 32.8 | 16.8 | 3.8 | 10.3 | 36.3 | 0.0 | .. |
Italy | 31.0 | 31.0 | 0.0 | 6.1 | 28.7 | 3.2 | 0.5 |
Japan | 31.9 | 40.2 | 0.0 | 8.1 | 19.5 | 0.3 | .. |
Korea | 34.1 | 25.4 | 0.3 | 11.6 | 26.3 | 2.3 | .. |
Latvia | 22.6 | 29.3 | 0.0 | 3.0 | 45.1 | 0.0 | 0.7 |
Lithuania1 | 18.5 | 42.1 | 0.0 | 1.0 | 38.4 | 0.0 | 0.9 |
Luxembourg1 | 39.4 | 27.1 | 0.0 | 9.7 | 23.7 | 0.1 | 0.6 |
Mexico | 44.0 | 13.4 | 2.5 | 2.0 | 36.4 | 1.7 | .. |
Netherlands | 29.6 | 36.0 | 0.0 | 4.0 | 30.1 | 0.3 | 1.1 |
New Zealand | 56.3 | 0.0 | 0.0 | 5.8 | 37.9 | 0.0 | .. |
Norway | 41.7 | 25.5 | 0.1 | 3.1 | 29.5 | 0.0 | .. |
Poland | 21.1 | 37.2 | 0.6 | 3.7 | 37.2 | 0.1 | 0.5 |
Portugal | 28.3 | 26.9 | 0.0 | 4.0 | 39.8 | 1.0 | 0.5 |
Slovak Republic | 20.7 | 43.0 | 0.0 | 1.2 | 35.0 | 0.0 | 0.5 |
Slovenia | 19.5 | 41.4 | 0.1 | 1.6 | 37.4 | 0.0 | 0.4 |
Spain | 29.3 | 33.9 | 0.0 | 7.3 | 29.5 | 0.0 | 0.6 |
Sweden | 35.9 | 21.8 | 11.6 | 2.2 | 28.1 | 0.1 | 0.6 |
Switzerland1 | 47.7 | 23.6 | 0.0 | 7.3 | 20.8 | 0.5 | .. |
Turkey | 24.1 | 29.9 | 0.0 | 4.3 | 40.5 | 1.1 | .. |
United Kingdom | 35.3 | 19.1 | 0.4 | 12.5 | 32.6 | 0.0 | 0.5 |
United States | 45.2 | 24.9 | 0.0 | 12.3 | 17.6 | 0.0 | .. |
Unweighted average | |||||||
OECD Average | 34.3 | 25.7 | 1.2 | 5.6 | 32.7 | 0.5 | 0.6 |
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | |||||||
← 2. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading. | |||||||
Table 3.5. Tax revenue of main headings as % of GDP, 2019p | |||||||
---|---|---|---|---|---|---|---|
Memorandum item: supranational revenues | |||||||
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services2 | 6000 Others | ||
Australia | .. | .. | .. | .. | .. | .. | .. |
Austria | 12.5 | 14.8 | 2.7 | 0.5 | 11.7 | 0.2 | 0.2 |
Belgium1 | 15.2 | 13.3 | 0.0 | 3.5 | 11.0 | 0.0 | 0.4 |
Canada | 16.4 | 4.7 | 0.7 | 3.9 | 7.7 | 0.0 | .. |
Chile | 7.2 | 1.5 | 0.0 | 1.1 | 11.0 | -0.1 | .. |
Colombia | 6.4 | 1.9 | 0.3 | 1.8 | 8.5 | 0.9 | .. |
Czech Republic | 7.9 | 15.5 | 0.0 | 0.4 | 11.2 | 0.0 | 0.2 |
Denmark1 | 30.0 | 0.0 | 0.3 | 1.9 | 14.1 | 0.0 | 0.1 |
Estonia | 7.3 | 11.6 | 0.0 | 0.2 | 14.0 | 0.0 | 0.2 |
Finland | 14.7 | 11.8 | 0.0 | 1.4 | 14.2 | 0.0 | 0.2 |
France1 | 11.8 | 14.9 | 1.8 | 4.0 | 12.3 | 0.5 | 0.2 |
Germany | 12.7 | 14.7 | 0.0 | 1.1 | 10.4 | 0.0 | 0.2 |
Greece | 8.3 | 11.9 | 0.0 | 3.1 | 15.3 | 0.0 | 0.2 |
Hungary | 5.9 | 11.6 | 1.0 | 1.0 | 16.2 | 0.1 | 0.1 |
Iceland | 17.9 | 3.3 | 0.3 | 2.1 | 11.8 | 0.6 | .. |
Ireland | 10.3 | 4.0 | 0.2 | 1.3 | 6.9 | 0.0 | 0.1 |
Israel | 10.0 | 5.3 | 1.1 | 3.1 | 10.9 | 0.0 | .. |
Italy | 13.3 | 13.3 | 0.0 | 2.4 | 12.1 | 1.4 | 0.2 |
Japan | 10.3 | .. | 0.0 | 2.6 | 6.5 | 0.1 | .. |
Korea | 9.1 | 7.3 | 0.1 | 3.1 | 7.1 | 0.7 | .. |
Latvia | 6.6 | 9.6 | 0.0 | 0.9 | 14.1 | 0.0 | 0.2 |
Lithuania1 | 8.7 | 9.7 | 0.0 | 0.3 | 11.6 | 0.0 | 0.3 |
Luxembourg1 | 15.2 | 10.8 | 0.0 | 3.8 | 9.4 | 0.0 | 0.3 |
Mexico | 7.0 | 2.3 | .. | .. | .. | .. | .. |
Netherlands | 12.2 | 13.5 | 0.0 | 1.5 | 12.1 | 0.1 | 0.4 |
New Zealand | 17.8 | 0.0 | 0.0 | 2.0 | 12.6 | 0.0 | .. |
Norway | 16.2 | 10.6 | 0.1 | 1.3 | 11.8 | 0.0 | .. |
Poland | 7.6 | 13.3 | 0.2 | 1.3 | 8.5 | 4.5 | 0.2 |
Portugal | 9.5 | 9.7 | 0.0 | 1.4 | 14.0 | 0.3 | 0.2 |
Slovak Republic | 7.1 | 15.0 | 0.0 | 0.4 | 12.2 | 0.0 | 0.2 |
Slovenia | 7.5 | 15.8 | 0.0 | 0.6 | 13.7 | 0.0 | 0.1 |
Spain | 9.9 | 12.2 | 0.0 | 2.4 | 10.0 | 0.0 | 0.2 |
Sweden | 15.1 | 9.2 | 5.3 | 0.9 | 12.1 | 0.0 | 0.3 |
Switzerland1 | 13.6 | 6.7 | 0.0 | 2.1 | 6.0 | 0.2 | .. |
Turkey | 5.6 | 7.2 | 0.0 | 1.0 | 9.0 | 0.3 | .. |
United Kingdom | 11.6 | 6.4 | 0.1 | 4.1 | 10.7 | 0.0 | 0.2 |
United States | 11.1 | 6.1 | 0.0 | 3.0 | 4.3 | 0.0 | .. |
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | |||||||
← 2. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading. | |||||||
Table 3.6. Tax revenue of main headings as % of total tax revenue, 2019p | |||||||
---|---|---|---|---|---|---|---|
Memorandum item: supranational revenues | |||||||
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services2 | 6000 Others | ||
Australia | .. | .. | .. | .. | .. | .. | .. |
Austria | 29.4 | 34.9 | 6.4 | 1.3 | 27.5 | 0.5 | 0.4 |
Belgium1 | 35.3 | 31.0 | 0.0 | 8.1 | 25.7 | 0.0 | 1.0 |
Canada | 49.1 | 14.0 | 2.2 | 11.6 | 22.9 | 0.1 | .. |
Chile | 34.8 | 7.3 | 0.0 | 5.4 | 53.1 | -0.6 | .. |
Colombia | 32.3 | 9.5 | 1.7 | 9.1 | 42.9 | 4.4 | .. |
Czech Republic | 22.5 | 44.3 | 0.0 | 1.2 | 32.0 | 0.0 | 0.4 |
Denmark1 | 64.7 | 0.1 | 0.6 | 4.1 | 30.5 | 0.0 | 0.3 |
Estonia | 21.9 | 35.0 | 0.0 | 0.6 | 42.4 | 0.0 | 0.6 |
Finland | 35.0 | 27.9 | 0.0 | 3.4 | 33.7 | 0.0 | 0.4 |
France1 | 26.1 | 32.8 | 4.0 | 8.9 | 27.1 | 1.2 | 0.4 |
Germany | 32.6 | 37.9 | 0.0 | 2.8 | 26.7 | 0.0 | 0.5 |
Greece | 21.6 | 30.8 | 0.0 | 8.1 | 39.6 | 0.0 | 0.5 |
Hungary | 16.5 | 32.5 | 2.7 | 2.7 | 45.3 | 0.3 | 0.4 |
Iceland | 49.5 | 9.2 | 0.8 | 5.9 | 32.7 | 1.8 | .. |
Ireland | 45.3 | 17.5 | 1.0 | 5.6 | 30.6 | 0.0 | 0.6 |
Israel | 32.9 | 17.4 | 3.8 | 10.1 | 35.9 | 0.0 | .. |
Italy | 31.4 | 31.2 | 0.0 | 5.8 | 28.4 | 3.2 | 0.4 |
Japan | .. | .. | .. | .. | .. | .. | .. |
Korea | 33.2 | 26.7 | 0.3 | 11.4 | 25.8 | 2.5 | .. |
Latvia | 21.3 | 30.6 | 0.0 | 3.0 | 45.1 | 0.0 | 0.5 |
Lithuania1 | 28.6 | 32.0 | 0.0 | 1.0 | 38.4 | 0.0 | 0.9 |
Luxembourg1 | 38.8 | 27.5 | 0.0 | 9.7 | 23.9 | 0.1 | 0.7 |
Mexico | .. | .. | .. | .. | .. | .. | .. |
Netherlands | 31.0 | 34.3 | 0.0 | 3.7 | 30.7 | 0.3 | 1.1 |
New Zealand | 55.0 | 0.0 | 0.0 | 6.2 | 38.9 | 0.0 | .. |
Norway | 40.5 | 26.6 | 0.1 | 3.2 | 29.5 | 0.0 | .. |
Poland | 21.4 | 37.6 | 0.6 | 3.6 | 24.1 | 12.7 | 0.5 |
Portugal | 27.4 | 27.9 | 0.0 | 4.0 | 40.1 | 0.8 | 0.5 |
Slovak Republic | 20.6 | 43.1 | 0.0 | 1.2 | 35.1 | 0.0 | 0.5 |
Slovenia | 20.0 | 42.0 | 0.1 | 1.7 | 36.3 | 0.0 | 0.4 |
Spain | 28.7 | 35.4 | 0.0 | 7.0 | 28.9 | 0.0 | 0.6 |
Sweden | 35.2 | 21.5 | 12.4 | 2.2 | 28.3 | 0.1 | 0.6 |
Switzerland1 | 47.8 | 23.4 | 0.0 | 7.3 | 21.0 | 0.5 | .. |
Turkey | 24.2 | 31.4 | 0.0 | 4.2 | 39.0 | 1.2 | .. |
United Kingdom | 35.1 | 19.5 | 0.4 | 12.4 | 32.6 | 0.0 | 0.5 |
United States | 45.4 | 24.9 | 0.0 | 12.1 | 17.6 | 0.0 | .. |
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | |||||||
← 2. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading. | |||||||
Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 16.1 | 17.6 | 14.3 | 16.8 | 17.3 | 57.1 | 57.9 | 56.5 | 58.8 | 60.2 |
Austria | 10.0 | 12.0 | 11.5 | 11.8 | 12.4 | 25.5 | 28.3 | 28.1 | 28.3 | 29.3 |
Belgium1 | 15.3 | 16.9 | 14.7 | 16.0 | 16.2 | 36.9 | 38.6 | 34.2 | 36.5 | 36.8 |
Canada | 17.0 | 17.4 | 14.5 | 16.1 | 16.2 | 48.6 | 50.1 | 46.6 | 48.7 | 48.8 |
Chile | 3.9 | 4.4 | 7.5 | 7.0 | 7.5 | 23.2 | 23.3 | 38.1 | 34.5 | 35.8 |
Colombia | 3.4 | 3.6 | 4.8 | 6.3 | 6.5 | 29.9 | 23.2 | 26.6 | 33.0 | 33.7 |
Czech Republic | .. | 7.4 | 6.5 | 7.6 | 7.9 | .. | 22.8 | 20.2 | 22.2 | 22.6 |
Denmark1 | 27.2 | 28.8 | 27.5 | 29.1 | 27.6 | 61.2 | 61.5 | 61.5 | 63.4 | 62.2 |
Estonia | .. | 7.7 | 6.5 | 7.2 | 7.4 | .. | 24.8 | 19.8 | 22.0 | 22.6 |
Finland | 16.8 | 19.7 | 14.4 | 15.2 | 14.8 | 39.2 | 43.1 | 35.5 | 35.5 | 34.8 |
France1 | 6.6 | 10.8 | 9.5 | 10.9 | 11.5 | 16.1 | 24.8 | 22.6 | 23.6 | 25.1 |
Germany | 11.3 | 11.0 | 10.1 | 12.3 | 12.6 | 32.4 | 30.1 | 28.3 | 32.5 | 32.8 |
Greece | 5.0 | 9.0 | 7.1 | 8.7 | 8.9 | 19.9 | 26.8 | 22.0 | 22.4 | 22.9 |
Hungary | .. | 9.4 | 7.7 | 7.4 | 6.8 | .. | 24.3 | 20.6 | 19.3 | 18.2 |
Iceland | 9.0 | 14.3 | 14.3 | 18.5 | 18.4 | 29.7 | 39.9 | 44.4 | 49.2 | 49.3 |
Ireland | 12.3 | 13.4 | 11.1 | 10.0 | 10.3 | 38.0 | 43.6 | 40.1 | 43.8 | 45.3 |
Israel | .. | 13.8 | 8.9 | 11.6 | 10.1 | .. | 39.6 | 29.1 | 35.6 | 32.8 |
Italy | 13.2 | 13.4 | 13.6 | 13.3 | 13.0 | 36.5 | 33.2 | 32.7 | 31.7 | 31.0 |
Japan | 14.2 | 9.0 | 8.0 | 9.6 | 10.2 | 50.2 | 34.8 | 30.2 | 30.7 | 31.9 |
Korea | 6.0 | 6.0 | 6.3 | 8.1 | 9.1 | 32.8 | 28.8 | 28.0 | 32.1 | 34.1 |
Latvia | .. | 7.0 | 7.2 | 8.2 | 7.1 | .. | 24.1 | 25.0 | 26.2 | 22.6 |
Lithuania1 | .. | 8.3 | 4.6 | 5.3 | 5.6 | .. | 27.0 | 16.2 | 18.1 | 18.5 |
Luxembourg1 | 13.5 | 13.5 | 13.6 | 14.0 | 15.6 | 40.2 | 36.5 | 36.3 | 37.2 | 39.4 |
Mexico | 4.1 | 4.1 | 5.1 | 7.2 | 7.1 | 34.0 | 36.0 | 39.8 | 44.6 | 44.0 |
Netherlands | 12.8 | 9.6 | 9.9 | 11.6 | 11.5 | 32.3 | 25.9 | 27.9 | 30.0 | 29.6 |
New Zealand | 21.6 | 19.5 | 16.3 | 17.6 | 18.5 | 59.6 | 60.0 | 53.8 | 55.6 | 56.3 |
Norway | 14.2 | 18.9 | 19.8 | 15.2 | 16.5 | 35.2 | 45.3 | 47.3 | 39.1 | 41.7 |
Poland | .. | 6.7 | 6.3 | 6.9 | 7.4 | .. | 20.4 | 20.1 | 20.3 | 21.1 |
Portugal | 6.8 | 9.1 | 8.2 | 9.6 | 9.8 | 25.7 | 29.3 | 26.8 | 28.2 | 28.3 |
Slovak Republic | .. | 6.9 | 5.3 | 7.1 | 7.1 | .. | 20.5 | 18.8 | 20.6 | 20.7 |
Slovenia | .. | 6.8 | 7.4 | 6.9 | 7.3 | .. | 18.0 | 19.6 | 18.5 | 19.5 |
Spain | 9.7 | 9.3 | 8.7 | 9.6 | 10.1 | 30.6 | 28.1 | 28.0 | 28.4 | 29.3 |
Sweden | 20.3 | 19.9 | 15.3 | 16.1 | 15.8 | 41.5 | 40.9 | 35.5 | 36.4 | 35.9 |
Switzerland1 | 11.2 | 12.2 | 12.1 | 13.4 | 13.4 | 47.0 | 44.1 | 45.5 | 47.3 | 47.7 |
Turkey | 4.9 | 6.9 | 5.3 | 5.3 | 5.8 | 33.5 | 29.5 | 21.3 | 21.4 | 24.1 |
United Kingdom | 12.9 | 13.0 | 12.0 | 11.6 | 11.6 | 39.3 | 39.6 | 37.4 | 35.3 | 35.3 |
United States | 11.8 | 14.2 | 9.9 | 12.0 | 11.0 | 45.2 | 50.1 | 42.3 | 44.8 | 45.2 |
Unweighted average | ||||||||||
OECD Average | 11.8 | 11.7 | 10.4 | 11.4 | 11.5 | 37.2 | 34.5 | 32.6 | 33.9 | 34.3 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 12.1 | 11.5 | 9.8 | 11.5 | 11.8 | 43.0 | 37.7 | 38.6 | 40.3 | 41.1 |
Austria | 8.2 | 9.3 | 9.2 | 9.1 | 9.4 | 21.0 | 22.0 | 22.4 | 21.7 | 22.2 |
Belgium1 | 13.3 | 13.8 | 12.1 | 11.9 | 11.9 | 32.0 | 31.4 | 28.2 | 27.2 | 27.0 |
Canada | 14.3 | 12.8 | 10.9 | 11.9 | 12.0 | 40.8 | 36.8 | 35.0 | 35.9 | 36.2 |
Chile | 0.9 | 1.4 | 1.3 | 1.9 | 1.4 | 5.6 | 7.6 | 6.8 | 9.7 | 6.7 |
Colombia | 0.2 | 0.8 | 1.0 | 1.1 | 1.2 | 1.8 | 4.9 | 5.3 | 5.9 | 6.4 |
Czech Republic | .. | 4.2 | 3.3 | 4.0 | 4.3 | .. | 12.9 | 10.2 | 11.5 | 12.2 |
Denmark1 | 24.0 | 24.7 | 23.3 | 24.4 | 24.1 | 54.1 | 52.7 | 52.0 | 53.2 | 54.4 |
Estonia | .. | 6.8 | 5.2 | 5.6 | 5.4 | .. | 22.0 | 15.9 | 17.3 | 16.5 |
Finland | 14.9 | 14.0 | 12.0 | 12.5 | 12.2 | 34.7 | 30.6 | 29.5 | 29.2 | 28.9 |
France1 | 4.4 | 7.8 | 7.2 | 8.6 | 9.4 | 10.7 | 17.9 | 17.0 | 18.6 | 20.5 |
Germany | 9.6 | 9.2 | 8.6 | 10.3 | 10.5 | 27.6 | 25.3 | 24.1 | 27.2 | 27.2 |
Greece | 3.6 | 4.3 | 4.0 | 6.2 | 6.3 | 14.1 | 13.0 | 12.4 | 16.1 | 16.1 |
Hungary | .. | 7.2 | 6.5 | 5.4 | 5.5 | .. | 18.6 | 17.4 | 14.1 | 14.6 |
Iceland | 8.2 | 12.5 | 11.8 | 14.3 | 14.8 | 26.9 | 34.8 | 36.5 | 38.1 | 39.7 |
Ireland | 10.7 | 9.8 | 8.7 | 7.2 | 7.1 | 33.1 | 31.9 | 31.6 | 31.6 | 31.2 |
Israel | .. | 10.1 | 5.5 | 6.7 | 6.4 | .. | 29.1 | 18.0 | 20.7 | 20.6 |
Italy | 9.5 | 10.1 | 11.2 | 10.8 | 10.7 | 26.3 | 24.8 | 26.9 | 25.7 | 25.6 |
Japan | 7.8 | 5.4 | 4.9 | 5.9 | 6.1 | 27.8 | 21.1 | 18.6 | 18.8 | 19.1 |
Korea | 3.7 | 3.1 | 3.2 | 4.5 | 4.9 | 20.0 | 14.6 | 14.2 | 17.9 | 18.4 |
Latvia | .. | 5.5 | 6.2 | 6.6 | 6.0 | .. | 18.8 | 21.6 | 21.1 | 19.2 |
Lithuania1 | .. | 7.6 | 3.6 | 3.8 | 4.1 | .. | 24.8 | 12.7 | 13.0 | 13.5 |
Luxembourg1 | 8.1 | 6.8 | 7.9 | 8.9 | 9.3 | 24.1 | 18.5 | 20.9 | 23.7 | 23.5 |
Mexico | .. | .. | 2.3 | 3.4 | 3.4 | .. | .. | 18.3 | 21.4 | 21.2 |
Netherlands | 9.8 | 5.6 | 7.7 | 8.3 | 8.0 | 24.7 | 15.1 | 21.5 | 21.6 | 20.5 |
New Zealand | 17.4 | 14.0 | 11.4 | 11.9 | 12.3 | 48.0 | 43.1 | 37.7 | 37.8 | 37.5 |
Norway | 10.5 | 10.1 | 9.9 | 10.3 | 10.0 | 26.2 | 24.2 | 23.7 | 26.5 | 25.3 |
Poland | .. | 4.3 | 4.4 | 5.0 | 5.3 | .. | 13.2 | 13.9 | 14.6 | 15.1 |
Portugal | 4.2 | 5.4 | 5.4 | 6.4 | 6.5 | 15.9 | 17.4 | 17.6 | 18.9 | 18.7 |
Slovak Republic | .. | 3.3 | 2.6 | 3.4 | 3.6 | .. | 9.9 | 9.3 | 9.9 | 10.5 |
Slovenia | .. | 5.5 | 5.6 | 5.1 | 5.3 | .. | 14.6 | 14.7 | 13.7 | 14.3 |
Spain | 6.9 | 6.4 | 6.9 | 7.4 | 7.7 | 21.7 | 19.3 | 22.1 | 21.8 | 22.2 |
Sweden | 18.8 | 16.3 | 12.1 | 13.3 | 12.9 | 38.4 | 33.4 | 28.0 | 30.1 | 29.4 |
Switzerland1 | 7.7 | 8.2 | 8.4 | 8.6 | 8.6 | 32.5 | 29.6 | 31.7 | 30.2 | 30.7 |
Turkey | 3.9 | 5.2 | 3.5 | 3.6 | 3.7 | 26.8 | 22.2 | 14.0 | 14.5 | 15.4 |
United Kingdom | 9.7 | 9.5 | 9.2 | 9.0 | 9.0 | 29.4 | 29.0 | 28.6 | 27.3 | 27.3 |
United States | 9.8 | 11.9 | 8.2 | 10.4 | 10.0 | 37.7 | 42.2 | 34.8 | 39.0 | 41.1 |
Unweighted average | ||||||||||
OECD Average | 9.3 | 8.5 | 7.4 | 8.1 | 8.1 | 27.6 | 24.0 | 22.5 | 23.4 | 23.5 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 4.0 | 6.2 | 4.5 | 5.3 | 5.5 | 14.1 | 20.2 | 17.9 | 18.5 | 19.1 |
Austria | 1.4 | 1.9 | 1.9 | 2.5 | 2.7 | 3.6 | 4.6 | 4.6 | 5.9 | 6.4 |
Belgium1 | 2.0 | 3.1 | 2.5 | 4.1 | 4.3 | 4.8 | 7.2 | 5.9 | 9.3 | 9.8 |
Canada | 2.5 | 4.2 | 3.2 | 3.9 | 3.8 | 7.0 | 12.2 | 10.5 | 11.7 | 11.3 |
Chile | 2.1 | 2.1 | 4.0 | 4.3 | 4.7 | 12.4 | 11.2 | 20.4 | 21.1 | 22.1 |
Colombia | 1.6 | 2.6 | 3.8 | 4.9 | 4.9 | 13.9 | 16.7 | 20.7 | 25.7 | 25.5 |
Czech Republic | .. | 3.2 | 3.2 | 3.7 | 3.6 | .. | 9.9 | 10.0 | 10.7 | 10.4 |
Denmark1 | 1.7 | 3.2 | 2.3 | 3.2 | 2.9 | 3.8 | 6.8 | 5.0 | 7.1 | 6.5 |
Estonia | .. | 0.9 | 1.3 | 1.5 | 2.0 | .. | 2.8 | 4.0 | 4.7 | 6.1 |
Finland | 1.9 | 5.7 | 2.4 | 2.7 | 2.5 | 4.5 | 12.5 | 6.0 | 6.3 | 6.0 |
France1 | 2.2 | 3.0 | 2.3 | 2.3 | 2.1 | 5.3 | 6.9 | 5.5 | 5.0 | 4.6 |
Germany | 1.7 | 1.8 | 1.5 | 2.0 | 2.1 | 4.8 | 4.8 | 4.2 | 5.4 | 5.6 |
Greece | 1.4 | 4.0 | 2.5 | 1.9 | 2.2 | 5.5 | 11.9 | 7.9 | 5.0 | 5.6 |
Hungary | .. | 2.2 | 1.2 | 2.0 | 1.3 | .. | 5.7 | 3.3 | 5.2 | 3.6 |
Iceland | 0.8 | 1.2 | 0.9 | 3.1 | 2.4 | 2.8 | 3.3 | 2.7 | 8.1 | 6.5 |
Ireland | 1.6 | 3.6 | 2.4 | 2.8 | 3.2 | 4.9 | 11.7 | 8.5 | 12.1 | 14.2 |
Israel | .. | 3.3 | 2.6 | 3.3 | 3.2 | .. | 9.6 | 8.6 | 10.1 | 10.4 |
Italy | 3.6 | 2.8 | 2.3 | 2.1 | 1.9 | 10.0 | 6.9 | 5.5 | 5.0 | 4.5 |
Japan | 6.3 | 3.5 | 3.1 | 3.7 | 4.1 | 22.4 | 13.7 | 11.6 | 11.8 | 12.9 |
Korea | 2.3 | 3.0 | 3.1 | 3.6 | 4.2 | 12.8 | 14.1 | 13.8 | 14.2 | 15.7 |
Latvia | .. | 1.5 | 1.0 | 1.6 | 1.1 | .. | 5.3 | 3.4 | 5.1 | 3.4 |
Lithuania1 | .. | 0.7 | 1.0 | 1.5 | 1.5 | .. | 2.2 | 3.5 | 5.1 | 5.1 |
Luxembourg1 | 5.4 | 6.6 | 5.8 | 5.1 | 6.3 | 16.1 | 18.0 | 15.3 | 13.6 | 15.9 |
Mexico | .. | .. | 1.8 | 3.5 | 3.4 | .. | .. | 14.4 | 21.8 | 21.3 |
Netherlands | 3.0 | 4.0 | 2.3 | 3.3 | 3.5 | 7.5 | 10.9 | 6.4 | 8.5 | 9.0 |
New Zealand | 2.3 | 4.0 | 3.7 | 4.6 | 5.1 | 6.5 | 12.4 | 12.2 | 14.7 | 15.6 |
Norway | 3.6 | 8.8 | 9.9 | 4.9 | 6.5 | 9.0 | 21.0 | 23.6 | 12.6 | 16.4 |
Poland | .. | 2.4 | 1.9 | 1.9 | 2.1 | .. | 7.3 | 6.2 | 5.7 | 5.9 |
Portugal | 2.1 | 3.7 | 2.7 | 3.2 | 3.3 | 8.0 | 11.9 | 9.0 | 9.4 | 9.6 |
Slovak Republic | .. | 2.6 | 2.4 | 3.5 | 3.3 | .. | 7.6 | 8.7 | 10.1 | 9.6 |
Slovenia | .. | 1.1 | 1.8 | 1.8 | 1.9 | .. | 3.0 | 4.9 | 4.8 | 5.2 |
Spain | 2.8 | 2.9 | 1.8 | 2.2 | 2.5 | 8.8 | 8.8 | 5.9 | 6.6 | 7.1 |
Sweden | 1.5 | 3.6 | 3.2 | 2.8 | 2.8 | 3.1 | 7.5 | 7.5 | 6.3 | 6.5 |
Switzerland1 | 1.8 | 2.4 | 2.7 | 3.1 | 3.2 | 7.4 | 8.9 | 10.0 | 10.7 | 11.4 |
Turkey | 1.0 | 1.7 | 1.8 | 1.7 | 2.1 | 6.7 | 7.3 | 7.3 | 6.8 | 8.7 |
United Kingdom | 3.3 | 3.5 | 2.9 | 2.6 | 2.6 | 9.9 | 10.6 | 8.9 | 8.1 | 8.0 |
United States | 2.0 | 2.2 | 1.8 | 1.6 | 1.0 | 7.5 | 7.9 | 7.5 | 5.9 | 4.1 |
Unweighted average | ||||||||||
OECD Average | 2.4 | 3.2 | 2.7 | 3.0 | 3.1 | 8.3 | 9.5 | 8.9 | 9.7 | 10.0 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Austria | 12.9 | 14.3 | 14.0 | 14.6 | 14.7 | 32.9 | 33.8 | 34.2 | 34.9 | 34.8 |
Belgium1 | 13.7 | 13.5 | 13.9 | 13.4 | 13.3 | 33.2 | 30.8 | 32.4 | 30.6 | 30.2 |
Canada | 4.3 | 4.7 | 4.6 | 4.6 | 4.6 | 12.1 | 13.6 | 14.9 | 14.0 | 14.0 |
Chile | 1.5 | 1.4 | 1.3 | 1.5 | 1.5 | 9.0 | 7.3 | 6.8 | 7.3 | 6.9 |
Colombia | 0.9 | 2.6 | 2.1 | 1.5 | 1.8 | 7.9 | 16.3 | 11.7 | 7.6 | 9.6 |
Czech Republic | .. | 14.3 | 14.4 | 14.8 | 15.3 | .. | 44.3 | 44.8 | 43.0 | 43.8 |
Denmark1 | 0.0 | 0.6 | 0.1 | 0.0 | 0.0 | 0.0 | 1.4 | 0.2 | 0.1 | 0.1 |
Estonia | .. | 10.9 | 12.6 | 11.1 | 11.5 | .. | 35.1 | 38.4 | 34.2 | 34.9 |
Finland | 11.0 | 11.5 | 12.0 | 12.0 | 11.8 | 25.6 | 25.2 | 29.7 | 27.8 | 27.9 |
France1 | 18.1 | 15.6 | 16.1 | 16.7 | 16.0 | 44.1 | 35.8 | 38.2 | 36.3 | 34.9 |
Germany | 13.0 | 14.2 | 13.8 | 14.3 | 14.5 | 37.5 | 39.0 | 38.9 | 37.9 | 37.7 |
Greece | 7.6 | 10.1 | 10.9 | 11.5 | 11.6 | 30.2 | 30.3 | 34.2 | 29.8 | 29.9 |
Hungary | .. | 11.3 | 11.7 | 12.4 | 11.8 | .. | 29.3 | 31.3 | 32.4 | 31.6 |
Iceland | 1.0 | 2.8 | 3.8 | 3.4 | 3.5 | 3.1 | 7.7 | 11.8 | 9.1 | 9.5 |
Ireland | 4.6 | 3.7 | 5.0 | 3.9 | 3.9 | 14.1 | 11.9 | 18.2 | 17.2 | 17.3 |
Israel | .. | 5.1 | 5.2 | 5.3 | 5.2 | .. | 14.6 | 16.9 | 16.2 | 16.8 |
Italy | 11.9 | 11.6 | 13.0 | 12.7 | 13.0 | 32.9 | 28.5 | 31.1 | 30.3 | 31.0 |
Japan | 7.5 | 9.1 | 10.9 | 12.5 | 12.9 | 26.5 | 35.2 | 41.1 | 39.9 | 40.2 |
Korea | 1.9 | 3.5 | 5.2 | 6.5 | 6.8 | 10.1 | 16.7 | 23.3 | 25.7 | 25.4 |
Latvia | .. | 9.8 | 8.6 | 8.4 | 9.1 | .. | 33.5 | 30.1 | 26.9 | 29.3 |
Lithuania1 | .. | 9.9 | 11.7 | 12.2 | 12.7 | .. | 32.2 | 41.1 | 41.5 | 42.1 |
Luxembourg1 | 9.2 | 9.6 | 10.9 | 10.8 | 10.8 | 27.5 | 26.1 | 29.1 | 28.7 | 27.1 |
Mexico | 2.0 | 2.1 | 2.1 | 2.1 | 2.2 | 16.8 | 18.0 | 16.2 | 13.3 | 13.4 |
Netherlands | 14.9 | 14.3 | 12.9 | 13.8 | 14.0 | 37.4 | 38.7 | 36.3 | 35.7 | 36.0 |
New Zealand | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | 10.6 | 8.8 | 9.4 | 10.3 | 10.1 | 26.3 | 21.0 | 22.4 | 26.6 | 25.5 |
Poland | .. | 12.9 | 10.8 | 12.8 | 13.1 | .. | 39.2 | 34.4 | 37.6 | 37.2 |
Portugal | 7.2 | 7.9 | 8.6 | 9.2 | 9.4 | 27.2 | 25.5 | 28.3 | 26.9 | 26.9 |
Slovak Republic | .. | 13.9 | 12.0 | 14.7 | 14.8 | .. | 41.4 | 42.6 | 42.8 | 43.0 |
Slovenia | .. | 15.0 | 15.8 | 15.4 | 15.5 | .. | 39.7 | 41.9 | 41.5 | 41.4 |
Spain | 11.2 | 11.5 | 11.9 | 11.5 | 11.7 | 35.4 | 34.9 | 37.9 | 34.1 | 33.9 |
Sweden | 13.3 | 12.7 | 10.8 | 9.6 | 9.6 | 27.1 | 26.1 | 25.0 | 21.6 | 21.8 |
Switzerland1 | 5.5 | 6.7 | 6.3 | 6.7 | 6.6 | 23.3 | 24.1 | 23.6 | 23.6 | 23.6 |
Turkey | 2.9 | 4.4 | 6.1 | 7.2 | 7.2 | 19.7 | 18.7 | 24.9 | 29.3 | 29.9 |
United Kingdom | 5.6 | 5.5 | 6.1 | 6.3 | 6.3 | 17.0 | 16.8 | 18.9 | 19.2 | 19.1 |
United States | 6.7 | 6.7 | 6.1 | 6.2 | 6.1 | 25.6 | 23.6 | 26.1 | 23.1 | 24.9 |
Unweighted average | ||||||||||
OECD Average | 7.1 | 8.4 | 8.7 | 8.9 | 9.0 | 21.5 | 24.8 | 26.4 | 25.6 | 25.7 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 1.7 | 1.4 | 1.3 | 1.4 | 1.4 | 6.1 | 4.5 | 5.2 | 4.8 | 4.8 |
Austria | 2.4 | 2.7 | 2.8 | 2.8 | 2.7 | 6.0 | 6.4 | 6.9 | 6.6 | 6.4 |
Belgium1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Canada | 0.8 | 0.7 | 0.6 | 0.7 | 0.7 | 2.3 | 2.1 | 2.1 | 2.0 | 2.0 |
Chile | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Colombia | 0.0 | 0.7 | 0.7 | 0.3 | 0.4 | 0.0 | 4.2 | 4.1 | 1.8 | 1.8 |
Czech Republic | .. | 0.0 | 0.0 | 0.0 | 0.0 | .. | 0.0 | 0.0 | 0.0 | 0.0 |
Denmark1 | 0.3 | 0.2 | 0.2 | 0.3 | 0.3 | 0.7 | 0.4 | 0.5 | 0.5 | 0.6 |
Estonia | .. | 0.0 | 0.0 | 0.0 | 0.0 | .. | 0.0 | 0.0 | 0.0 | 0.0 |
Finland | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
France1 | 0.8 | 1.0 | 1.3 | 1.5 | 1.5 | 1.9 | 2.3 | 3.2 | 3.4 | 3.3 |
Germany | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Greece | 0.2 | 0.0 | 0.0 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.0 | 0.0 |
Hungary | .. | 1.4 | 0.4 | 0.9 | 1.0 | .. | 3.6 | 1.1 | 2.3 | 2.6 |
Iceland | 1.1 | 0.0 | 0.2 | 0.3 | 0.3 | 3.5 | 0.1 | 0.5 | 0.8 | 0.8 |
Ireland | 0.4 | 0.0 | 0.2 | 0.1 | 0.2 | 1.3 | 0.0 | 0.7 | 0.6 | 0.8 |
Israel | .. | 1.3 | 1.2 | 1.2 | 1.2 | .. | 3.6 | 3.8 | 3.7 | 3.8 |
Italy | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.0 | 0.0 |
Japan | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Korea | 0.1 | 0.0 | 0.1 | 0.1 | 0.1 | 0.4 | 0.2 | 0.2 | 0.3 | 0.3 |
Latvia | .. | 0.0 | 0.0 | 0.0 | 0.0 | .. | 0.0 | 0.1 | 0.0 | 0.0 |
Lithuania1 | .. | 0.0 | 0.0 | 0.0 | 0.0 | .. | 0.0 | 0.0 | 0.0 | 0.0 |
Luxembourg1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Mexico | 0.2 | 0.2 | 0.3 | 0.4 | 0.4 | 1.8 | 1.5 | 2.2 | 2.4 | 2.5 |
Netherlands | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
New Zealand | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 |
Poland | .. | 0.2 | 0.3 | 0.2 | 0.2 | .. | 0.7 | 0.8 | 0.7 | 0.6 |
Portugal | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Slovak Republic | .. | 0.0 | 0.0 | 0.0 | 0.0 | .. | 0.0 | 0.0 | 0.0 | 0.0 |
Slovenia | .. | 1.5 | 0.1 | 0.1 | 0.0 | .. | 4.1 | 0.2 | 0.1 | 0.1 |
Spain | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Sweden | 1.2 | 2.1 | 3.0 | 5.0 | 5.1 | 2.5 | 4.3 | 7.0 | 11.4 | 11.6 |
Switzerland1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Turkey | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
United Kingdom | 0.0 | 0.0 | 0.0 | 0.1 | 0.1 | 0.0 | 0.0 | 0.0 | 0.3 | 0.4 |
United States | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 |
Unweighted average | ||||||||||
OECD Average | 0.3 | 0.4 | 0.3 | 0.4 | 0.4 | 1.0 | 1.0 | 1.0 | 1.1 | 1.2 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 2.5 | 2.7 | 2.4 | 2.9 | 2.7 | 9.0 | 8.8 | 9.4 | 10.0 | 9.5 |
Austria | 1.1 | 0.6 | 0.5 | 0.5 | 0.5 | 2.7 | 1.3 | 1.3 | 1.3 | 1.3 |
Belgium1 | 1.6 | 2.1 | 3.1 | 3.5 | 3.4 | 3.8 | 4.7 | 7.2 | 7.9 | 7.8 |
Canada | 3.5 | 3.3 | 3.8 | 3.9 | 3.9 | 10.0 | 9.5 | 12.3 | 11.9 | 11.6 |
Chile | 1.0 | 1.3 | 0.8 | 1.1 | 1.1 | 6.2 | 7.0 | 4.1 | 5.4 | 5.2 |
Colombia | 0.2 | 1.0 | 1.6 | 2.0 | 1.5 | 2.2 | 6.6 | 8.7 | 10.3 | 8.0 |
Czech Republic | .. | 0.5 | 0.4 | 0.5 | 0.5 | .. | 1.4 | 1.3 | 1.4 | 1.3 |
Denmark1 | 1.9 | 1.6 | 1.8 | 1.8 | 1.8 | 4.3 | 3.3 | 4.1 | 3.9 | 4.1 |
Estonia | .. | 0.4 | 0.3 | 0.2 | 0.2 | .. | 1.2 | 1.0 | 0.7 | 0.7 |
Finland | 1.1 | 1.1 | 1.1 | 1.5 | 1.4 | 2.4 | 2.4 | 2.7 | 3.6 | 3.4 |
France1 | 2.6 | 3.1 | 3.7 | 4.4 | 4.1 | 6.3 | 7.2 | 8.7 | 9.5 | 9.0 |
Germany | 1.2 | 0.8 | 0.8 | 1.0 | 1.1 | 3.4 | 2.3 | 2.3 | 2.7 | 2.7 |
Greece | 1.2 | 2.6 | 1.7 | 3.1 | 3.0 | 4.6 | 7.7 | 5.2 | 8.0 | 7.7 |
Hungary | .. | 0.7 | 1.1 | 1.1 | 1.0 | .. | 1.7 | 3.1 | 2.8 | 2.6 |
Iceland | 2.6 | 2.8 | 2.3 | 2.1 | 2.0 | 8.4 | 7.9 | 7.0 | 5.5 | 5.5 |
Ireland | 1.5 | 1.8 | 1.4 | 1.3 | 1.3 | 4.6 | 5.7 | 5.2 | 5.7 | 5.8 |
Israel | .. | 3.1 | 3.3 | 3.2 | 3.2 | .. | 9.0 | 10.7 | 9.9 | 10.3 |
Italy | 0.8 | 1.9 | 2.0 | 2.5 | 2.5 | 2.3 | 4.6 | 4.8 | 6.1 | 6.1 |
Japan | 2.7 | 2.7 | 2.6 | 2.6 | 2.6 | 9.4 | 10.5 | 9.7 | 8.2 | 8.1 |
Korea | 2.2 | 2.6 | 2.5 | 3.0 | 3.1 | 11.8 | 12.4 | 11.3 | 11.7 | 11.6 |
Latvia | .. | 1.1 | 0.9 | 1.0 | 0.9 | .. | 3.8 | 3.0 | 3.3 | 3.0 |
Lithuania1 | .. | 0.5 | 0.4 | 0.3 | 0.3 | .. | 1.5 | 1.3 | 1.0 | 1.0 |
Luxembourg1 | 2.8 | 3.9 | 2.6 | 3.6 | 3.9 | 8.4 | 10.7 | 7.0 | 9.7 | 9.7 |
Mexico | 0.2 | 0.2 | 0.3 | 0.3 | 0.3 | 1.9 | 1.8 | 2.3 | 1.9 | 2.0 |
Netherlands | 1.5 | 1.9 | 1.4 | 1.6 | 1.6 | 3.7 | 5.3 | 3.8 | 4.0 | 4.0 |
New Zealand | 2.5 | 1.7 | 2.0 | 1.9 | 1.9 | 6.8 | 5.3 | 6.6 | 6.0 | 5.8 |
Norway | 1.2 | 1.0 | 1.1 | 1.3 | 1.2 | 2.9 | 2.3 | 2.6 | 3.3 | 3.1 |
Poland | .. | 1.4 | 1.3 | 1.4 | 1.3 | .. | 4.3 | 4.2 | 4.0 | 3.7 |
Portugal | 0.7 | 1.1 | 1.1 | 1.4 | 1.4 | 2.7 | 3.7 | 3.5 | 4.0 | 4.0 |
Slovak Republic | .. | 0.6 | 0.4 | 0.4 | 0.4 | .. | 1.8 | 1.4 | 1.2 | 1.2 |
Slovenia | .. | 0.6 | 0.6 | 0.6 | 0.6 | .. | 1.7 | 1.6 | 1.7 | 1.6 |
Spain | 1.7 | 2.1 | 2.1 | 2.5 | 2.5 | 5.5 | 6.5 | 6.6 | 7.5 | 7.3 |
Sweden | 1.7 | 1.7 | 1.0 | 1.0 | 0.9 | 3.5 | 3.4 | 2.4 | 2.2 | 2.2 |
Switzerland1 | 2.1 | 2.7 | 2.0 | 2.1 | 2.1 | 8.9 | 9.6 | 7.6 | 7.5 | 7.3 |
Turkey | 0.3 | 0.7 | 1.0 | 1.1 | 1.0 | 2.3 | 3.2 | 4.1 | 4.5 | 4.3 |
United Kingdom | 2.7 | 3.8 | 3.9 | 4.1 | 4.1 | 8.2 | 11.4 | 12.0 | 12.6 | 12.5 |
United States | 3.1 | 2.9 | 3.2 | 4.4 | 3.0 | 11.8 | 10.3 | 13.5 | 16.3 | 12.3 |
Unweighted average | ||||||||||
OECD Average | 1.7 | 1.7 | 1.7 | 1.9 | 1.9 | 5.6 | 5.5 | 5.5 | 5.9 | 5.6 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 7.8 | 8.8 | 7.3 | 7.5 | 7.3 | 27.8 | 28.8 | 29.0 | 26.3 | 25.5 |
Austria | 12.4 | 12.4 | 11.7 | 11.9 | 11.7 | 31.5 | 29.3 | 28.7 | 28.4 | 27.7 |
Belgium1 | 10.8 | 11.3 | 11.2 | 11.0 | 11.1 | 26.1 | 25.9 | 26.1 | 25.0 | 25.2 |
Canada | 9.1 | 8.4 | 7.4 | 7.7 | 7.8 | 25.8 | 24.2 | 24.0 | 23.4 | 23.5 |
Chile | 10.6 | 12.0 | 10.0 | 11.0 | 11.2 | 62.9 | 63.8 | 51.2 | 54.8 | 53.3 |
Colombia | 6.1 | 7.3 | 8.2 | 8.2 | 8.3 | 53.8 | 46.3 | 45.1 | 43.1 | 42.8 |
Czech Republic | .. | 10.2 | 10.9 | 11.5 | 11.3 | .. | 31.5 | 33.8 | 33.4 | 32.3 |
Denmark1 | 15.0 | 15.7 | 15.0 | 14.7 | 14.6 | 33.8 | 33.4 | 33.6 | 32.0 | 32.9 |
Estonia | .. | 12.1 | 13.4 | 14.0 | 13.8 | .. | 38.8 | 40.7 | 43.0 | 41.8 |
Finland | 14.0 | 13.4 | 13.0 | 14.2 | 14.3 | 32.6 | 29.2 | 32.0 | 33.1 | 33.8 |
France1 | 11.7 | 11.3 | 11.1 | 12.0 | 12.2 | 28.4 | 26.1 | 26.3 | 26.1 | 26.6 |
Germany | 9.3 | 10.4 | 10.8 | 10.1 | 10.3 | 26.7 | 28.5 | 30.5 | 26.8 | 26.8 |
Greece | 11.2 | 11.8 | 12.4 | 15.4 | 15.4 | 44.5 | 35.2 | 38.6 | 39.8 | 39.5 |
Hungary | .. | 15.6 | 16.1 | 16.4 | 16.8 | .. | 40.5 | 43.2 | 43.0 | 44.7 |
Iceland | 15.6 | 15.9 | 11.4 | 12.6 | 12.4 | 51.3 | 44.1 | 35.2 | 33.7 | 33.3 |
Ireland | 13.6 | 11.9 | 9.9 | 7.4 | 7.0 | 41.9 | 38.8 | 35.8 | 32.6 | 30.8 |
Israel | .. | 11.5 | 12.1 | 11.3 | 11.2 | .. | 33.1 | 39.4 | 34.7 | 36.3 |
Italy | 10.2 | 11.4 | 11.1 | 12.1 | 12.0 | 28.0 | 28.2 | 26.6 | 28.8 | 28.7 |
Japan | 3.9 | 5.0 | 5.0 | 6.6 | 6.2 | 13.7 | 19.3 | 18.7 | 21.0 | 19.5 |
Korea | 8.1 | 8.0 | 7.5 | 7.0 | 7.0 | 44.3 | 38.4 | 33.7 | 27.7 | 26.3 |
Latvia | .. | 11.2 | 12.0 | 13.7 | 14.1 | .. | 38.6 | 41.8 | 43.6 | 45.1 |
Lithuania1 | .. | 12.1 | 11.7 | 11.6 | 11.6 | .. | 39.4 | 41.4 | 39.4 | 38.4 |
Luxembourg1 | 7.9 | 9.8 | 10.3 | 9.1 | 9.4 | 23.6 | 26.6 | 27.4 | 24.3 | 23.7 |
Mexico | 5.3 | 4.8 | 4.9 | 5.9 | 5.9 | 44.0 | 41.7 | 38.0 | 36.4 | 36.4 |
Netherlands | 10.5 | 10.9 | 11.2 | 11.6 | 11.7 | 26.4 | 29.7 | 31.5 | 30.0 | 30.1 |
New Zealand | 12.1 | 11.3 | 12.0 | 12.2 | 12.5 | 33.6 | 34.7 | 39.6 | 38.4 | 37.9 |
Norway | 14.3 | 13.1 | 11.6 | 12.0 | 11.7 | 35.5 | 31.4 | 27.7 | 30.9 | 29.5 |
Poland | .. | 11.6 | 12.6 | 12.8 | 13.1 | .. | 35.3 | 40.3 | 37.4 | 37.2 |
Portugal | 11.7 | 12.7 | 12.3 | 13.7 | 13.9 | 44.2 | 40.8 | 40.5 | 40.1 | 39.8 |
Slovak Republic | .. | 12.2 | 10.5 | 12.1 | 12.0 | .. | 36.3 | 37.2 | 35.3 | 35.0 |
Slovenia | .. | 13.8 | 13.9 | 14.1 | 14.0 | .. | 36.6 | 36.7 | 38.1 | 37.4 |
Spain | 9.0 | 10.1 | 8.6 | 10.2 | 10.2 | 28.4 | 30.6 | 27.5 | 30.0 | 29.5 |
Sweden | 12.2 | 12.1 | 12.8 | 12.4 | 12.4 | 24.9 | 24.9 | 29.7 | 28.0 | 28.1 |
Switzerland1 | 4.9 | 6.1 | 6.1 | 6.0 | 5.8 | 20.6 | 21.9 | 22.9 | 21.1 | 20.8 |
Turkey | 4.1 | 9.9 | 11.8 | 10.7 | 9.7 | 27.9 | 42.0 | 47.7 | 43.5 | 40.5 |
United Kingdom | 10.2 | 10.6 | 10.2 | 10.7 | 10.7 | 31.0 | 32.2 | 31.7 | 32.6 | 32.6 |
United States | 4.6 | 4.5 | 4.2 | 4.2 | 4.3 | 17.5 | 16.0 | 18.1 | 15.8 | 17.6 |
Unweighted average | ||||||||||
OECD Average | 9.9 | 10.8 | 10.6 | 11.0 | 10.9 | 33.2 | 33.6 | 33.8 | 33.0 | 32.7 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
% of GDP | % of total tax revenue | |||||||||
1990 | 2000 | 2010 | 2017 | 2018 | 1990 | 2000 | 2010 | 2017 | 2018 | |
Australia | 0.0 | 3.4 | 3.4 | 3.5 | 3.3 | 0.0 | 11.1 | 13.4 | 12.2 | 11.7 |
Austria | 8.2 | 7.9 | 7.7 | 7.6 | 7.6 | 20.8 | 18.7 | 18.7 | 18.3 | 18.0 |
Belgium1 | 6.8 | 7.1 | 7.0 | 6.7 | 6.8 | 16.4 | 16.1 | 16.2 | 15.2 | 15.4 |
Canada | 0.0 | 3.2 | 4.2 | 4.5 | 4.5 | 0.0 | 9.2 | 13.7 | 13.5 | 13.6 |
Chile | 6.3 | 7.9 | 7.5 | 8.4 | 8.5 | 37.4 | 41.8 | 38.5 | 41.6 | 40.2 |
Colombia | 2.6 | 4.3 | 5.3 | 5.5 | 5.7 | 22.6 | 27.6 | 29.3 | 29.0 | 29.4 |
Czech Republic | .. | 5.9 | 6.6 | 7.6 | 7.6 | .. | 18.3 | 20.5 | 22.0 | 21.6 |
Denmark1 | 8.4 | 9.1 | 9.4 | 9.5 | 9.5 | 18.8 | 19.5 | 21.0 | 20.7 | 21.5 |
Estonia | .. | 8.4 | 8.5 | 9.0 | 9.0 | .. | 27.1 | 25.7 | 27.7 | 27.3 |
Finland | 8.3 | 8.0 | 8.3 | 9.0 | 9.1 | 19.3 | 17.4 | 20.4 | 21.0 | 21.6 |
France1 | 7.6 | 7.2 | 6.8 | 7.0 | 7.1 | 18.4 | 16.7 | 16.1 | 15.3 | 15.4 |
Germany | 5.8 | 6.7 | 7.0 | 7.0 | 7.0 | 16.6 | 18.4 | 19.8 | 18.4 | 18.2 |
Greece | 6.2 | 6.3 | 7.1 | 8.1 | 8.3 | 24.6 | 18.9 | 22.0 | 21.0 | 21.3 |
Hungary | .. | 8.7 | 8.5 | 9.3 | 9.7 | .. | 22.4 | 22.9 | 24.4 | 25.8 |
Iceland | 8.7 | 10.3 | 7.3 | 8.9 | 8.8 | 28.5 | 28.5 | 22.7 | 23.8 | 23.6 |
Ireland | 6.6 | 7.1 | 6.0 | 4.4 | 4.4 | 20.4 | 22.9 | 21.7 | 19.3 | 19.3 |
Israel | .. | 7.4 | 7.5 | 7.4 | 7.5 | .. | 21.1 | 24.4 | 22.9 | 24.2 |
Italy | 5.3 | 6.2 | 6.1 | 6.2 | 6.2 | 14.7 | 15.4 | 14.5 | 14.8 | 14.8 |
Japan | 1.2 | 2.3 | 2.5 | 4.1 | 4.1 | 4.4 | 9.1 | 9.6 | 13.0 | 12.8 |
Korea | 3.4 | 3.6 | 3.9 | 4.1 | 4.1 | 18.7 | 17.0 | 17.5 | 16.0 | 15.3 |
Latvia | .. | 7.0 | 6.7 | 8.1 | 8.4 | .. | 23.9 | 23.3 | 25.7 | 27.0 |
Lithuania1 | .. | 7.5 | 7.8 | 7.8 | 7.8 | .. | 24.4 | 27.5 | 26.6 | 25.8 |
Luxembourg1 | 4.0 | 4.9 | 6.4 | 5.9 | 6.1 | 12.1 | 13.2 | 17.0 | 15.8 | 15.4 |
Mexico | 3.2 | 2.8 | 3.8 | 3.7 | 3.9 | 26.1 | 24.7 | 29.4 | 23.1 | 24.3 |
Netherlands | 6.5 | 6.4 | 6.7 | 6.8 | 6.8 | 16.5 | 17.3 | 18.7 | 17.4 | 17.6 |
New Zealand | 8.1 | 8.1 | 9.3 | 9.5 | 9.7 | 22.4 | 24.9 | 30.7 | 30.2 | 29.6 |
Norway | 7.6 | 8.2 | 7.8 | 8.6 | 8.4 | 18.8 | 19.8 | 18.6 | 22.2 | 21.3 |
Poland | .. | 6.9 | 7.6 | 7.8 | 8.1 | .. | 21.0 | 24.2 | 22.8 | 23.1 |
Portugal | 5.2 | 7.6 | 7.5 | 8.6 | 8.7 | 19.6 | 24.4 | 24.7 | 25.1 | 25.1 |
Slovak Republic | .. | 6.8 | 6.1 | 7.0 | 7.1 | .. | 20.4 | 21.8 | 20.5 | 20.5 |
Slovenia | .. | 8.5 | 8.1 | 8.1 | 8.2 | .. | 22.6 | 21.3 | 21.8 | 22.0 |
Spain | 5.0 | 5.8 | 5.2 | 6.5 | 6.6 | 15.7 | 17.6 | 16.5 | 19.2 | 19.0 |
Sweden | 7.3 | 8.2 | 9.0 | 9.2 | 9.2 | 14.8 | 16.8 | 21.0 | 20.7 | 21.0 |
Switzerland1 | 2.8 | 3.6 | 3.4 | 3.4 | 3.3 | 11.6 | 13.1 | 12.7 | 12.0 | 11.7 |
Turkey | 2.7 | 5.7 | 5.4 | 5.0 | 4.8 | 18.3 | 24.2 | 21.7 | 20.1 | 19.8 |
United Kingdom | 5.5 | 5.9 | 6.1 | 6.9 | 7.0 | 16.9 | 18.1 | 19.0 | 20.9 | 21.1 |
United States | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Unweighted average | ||||||||||
OECD Average | 5.1 | 6.3 | 6.4 | 6.8 | 6.8 | 16.9 | 19.6 | 20.5 | 20.4 | 20.4 |
Note: Full time series can be accessed at http://oe.cd/full-time-series. | ||||||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||||||
Table 3.15. Tax revenues of sub-sectors of general government as % of GDP | |||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Supranational | Central government | State or Regional government | Local government | Social Security Funds | |||||||||||
1975 | 1995 | 2018 | 1975 | 1995 | 2018 | 1975 | 1995 | 2018 | 1975 | 1995 | 2018 | 1975 | 1995 | 2018 | |
Federal countries | |||||||||||||||
Australia | .. | .. | .. | 20.3 | 21.9 | 23.3 | 4.0 | 5.4 | 4.4 | 1.1 | 1.0 | 1.0 | 0.0 | 0.0 | 0.0 |
Austria | .. | 0.2 | 0.2 | 18.8 | 26.7 | 27.8 | 3.9 | 0.7 | 0.7 | 4.5 | 1.7 | 1.3 | 9.2 | 12.0 | 12.3 |
Belgium1 | 0.6 | 0.4 | 0.4 | 25.4 | 25.8 | 23.1 | .. | 0.8 | 4.5 | 1.7 | 2.0 | 2.0 | 11.2 | 13.8 | 13.9 |
Canada | .. | .. | .. | 14.8 | 13.5 | 13.8 | 10.1 | 12.8 | 13.1 | 3.1 | 3.4 | 3.3 | 3.1 | 4.8 | 3.0 |
Germany | 0.4 | 0.2 | 0.2 | 11.5 | 11.4 | 11.4 | 7.6 | 7.9 | 9.1 | 3.1 | 2.7 | 3.3 | 11.7 | 14.1 | 14.5 |
Mexico | .. | .. | .. | .. | 7.5 | 13.1 | .. | 0.3 | 0.7 | .. | 0.2 | 0.3 | .. | 2.2 | 2.2 |
Switzerland1 | .. | .. | .. | 6.9 | 8.0 | 10.1 | 6.1 | 6.2 | 7.0 | 4.6 | 4.5 | 4.3 | 4.9 | 6.8 | 6.6 |
United States | .. | .. | .. | 11.2 | 11.0 | 9.6 | 4.8 | 5.3 | 5.0 | 3.6 | 3.5 | 3.7 | 5.0 | 6.7 | 6.1 |
Unweighted average | 0.5 | 0.3 | 0.3 | 15.6 | 15.7 | 16.5 | 6.1 | 4.9 | 5.6 | 3.1 | 2.4 | 2.4 | 6.5 | 7.6 | 7.3 |
Regional countries | |||||||||||||||
Colombia2 | .. | .. | .. | .. | 10.1 | 14.1 | .. | 0.9 | 1.0 | .. | 1.4 | 2.4 | .. | 3.6 | 1.8 |
Spain2 | .. | 0.2 | 0.2 | 8.6 | 16.0 | 14.4 | .. | 1.6 | 5.3 | 0.8 | 2.7 | 3.2 | 8.5 | 10.8 | 11.4 |
Unitary countries | |||||||||||||||
Chile | .. | .. | .. | .. | 16.5 | 18.2 | .. | .. | .. | .. | 1.2 | 1.7 | .. | 0.7 | 1.2 |
Czech Republic | .. | 0.0 | 0.2 | .. | 19.9 | 19.1 | .. | .. | .. | .. | 0.3 | 0.4 | .. | 14.3 | 15.3 |
Denmark1 | 0.4 | 0.2 | 0.1 | 25.4 | 31.7 | 32.2 | .. | .. | .. | 11.0 | 14.6 | 12.0 | 0.0 | 0.0 | 0.0 |
Estonia | .. | 0.0 | 0.2 | .. | 29.6 | 27.0 | .. | .. | .. | .. | 0.3 | 0.3 | .. | 5.2 | 5.4 |
Finland | .. | 0.2 | 0.1 | 20.3 | 20.7 | 20.8 | .. | .. | .. | 8.5 | 9.9 | 9.6 | 7.4 | 13.7 | 11.8 |
France1 | 0.2 | 0.3 | 0.2 | 17.9 | 18.0 | 15.4 | .. | .. | .. | 2.6 | 4.7 | 6.2 | 14.2 | 19.5 | 24.1 |
Greece | .. | 0.2 | 0.2 | 12.5 | 18.8 | 26.2 | .. | .. | .. | 0.6 | 0.6 | 0.9 | 5.5 | 8.8 | 11.7 |
Hungary | .. | 0.0 | 0.1 | .. | 26.0 | 23.1 | .. | .. | .. | .. | 1.0 | 2.2 | .. | 13.7 | 12.0 |
Iceland | .. | .. | .. | 24.0 | 24.3 | 27.0 | .. | .. | .. | 5.5 | 6.4 | 10.3 | 0.0 | 0.0 | 0.0 |
Ireland | 0.6 | 0.5 | 0.1 | 21.6 | 26.4 | 18.8 | .. | .. | .. | 2.0 | 0.8 | 0.5 | 3.6 | 4.0 | 3.3 |
Israel | .. | .. | .. | .. | 28.1 | 23.3 | .. | .. | .. | .. | 2.3 | 2.4 | .. | 4.9 | 5.2 |
Italy | .. | 0.1 | 0.2 | 13.0 | 24.1 | 23.8 | .. | .. | .. | 0.2 | 2.1 | 4.9 | 11.2 | 12.1 | 13.0 |
Japan | .. | .. | .. | 9.2 | 10.6 | 11.7 | .. | .. | .. | 5.1 | 6.5 | 7.4 | 5.8 | 8.7 | 12.9 |
Korea | .. | .. | .. | 12.9 | 12.9 | 15.5 | .. | .. | .. | 1.5 | 3.5 | 4.5 | 0.1 | 2.3 | 6.8 |
Latvia | .. | 0.0 | 0.2 | .. | 13.0 | 16.5 | .. | .. | .. | .. | 5.8 | 5.7 | .. | 11.0 | 8.9 |
Lithuania1 | .. | 0.0 | 0.3 | .. | 19.8 | 16.9 | .. | .. | .. | .. | 0.6 | 0.4 | .. | 7.2 | 12.7 |
Luxembourg1 | 0.2 | 0.2 | 0.3 | 20.0 | 23.1 | 27.2 | .. | .. | .. | 2.1 | 2.3 | 1.8 | 9.1 | 9.3 | 10.5 |
Netherlands | 0.6 | 0.5 | 0.4 | 22.2 | 20.9 | 23.1 | .. | .. | .. | 0.4 | 1.2 | 1.4 | 14.5 | 14.7 | 14.0 |
New Zealand | .. | .. | .. | 27.7 | 33.7 | 30.7 | .. | .. | .. | 2.3 | 1.9 | 2.2 | 0.0 | 0.0 | 0.0 |
Norway | .. | .. | .. | 19.7 | 22.7 | 33.5 | .. | .. | .. | 8.7 | 7.9 | 6.1 | 10.5 | 8.8 | 0.0 |
Poland | .. | 0.0 | 0.2 | .. | 22.4 | 17.4 | .. | .. | .. | .. | 3.1 | 4.5 | .. | 11.1 | 13.1 |
Portugal | .. | 0.2 | 0.2 | 12.3 | 21.2 | 23.3 | .. | .. | .. | 0.0 | 1.6 | 2.5 | 6.5 | 6.3 | 8.9 |
Slovak Republic | .. | 0.0 | 0.2 | .. | 24.7 | 19.2 | .. | .. | .. | .. | 0.5 | 0.6 | .. | 14.2 | 14.3 |
Slovenia | .. | 0.0 | 0.1 | .. | 19.8 | 18.6 | .. | .. | .. | .. | 2.4 | 3.4 | .. | 17.0 | 15.3 |
Sweden | .. | 0.3 | 0.3 | 19.7 | 21.2 | 22.9 | .. | .. | .. | 11.2 | 13.9 | 15.4 | 7.5 | 9.8 | 5.3 |
Turkey | .. | .. | .. | .. | 12.3 | 14.5 | .. | .. | .. | .. | 2.1 | 2.3 | .. | 2.0 | 7.2 |
United Kingdom | 0.3 | 0.3 | 0.2 | 24.1 | 22.7 | 24.8 | .. | .. | .. | 3.8 | 1.1 | 1.7 | 6.0 | 5.2 | 6.3 |
Unweighted average | 0.4 | 0.2 | 0.2 | 18.9 | 21.7 | 21.9 | .. | .. | .. | 4.1 | 3.6 | 4.1 | 6.4 | 8.3 | 8.9 |
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. | |||||||||||||||
← 2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities. | |||||||||||||||
Table 3.16. Main central government taxes as % of total tax revenues of central government, 2018 | ||||||
---|---|---|---|---|---|---|
1000 Income & profits | 2000 Social security3 | 3000 Payroll | 4000 Property | 5000 Goods and services | 6000 Others | |
Federal countries | ||||||
Australia | 74.2 | 0.0 | 0.2 | 0.0 | 25.6 | 0.0 |
Austria | 43.4 | 7.8 | 6.4 | 1.2 | 40.7 | 0.5 |
Belgium1 | 56.9 | 0.1 | 0.0 | 2.2 | 40.8 | 0.0 |
Canada | 72.7 | 7.3 | 0.0 | 0.0 | 20.0 | 0.0 |
Germany | 45.5 | 0.0 | 0.0 | 0.1 | 54.4 | 0.0 |
Mexico | 54.4 | 0.0 | 0.0 | 0.0 | 44.1 | 1.5 |
Switzerland1 | 44.5 | 0.0 | 0.0 | 2.0 | 53.4 | 0.1 |
United States | 90.7 | 0.0 | 0.0 | 1.2 | 8.1 | 0.0 |
Unweighted average | 60.3 | 1.9 | 0.8 | 0.8 | 35.9 | 0.3 |
Regional countries | ||||||
Colombia2 | 46.0 | 0.0 | 2.5 | 5.2 | 45.9 | 0.4 |
Spain2 | 41.2 | 2.0 | 0.0 | 0.3 | 56.4 | 0.1 |
Unitary countries | ||||||
Chile | 41.4 | 1.4 | 0.0 | 2.1 | 56.4 | -1.3 |
Czech Republic | 41.2 | 0.0 | 0.0 | 1.3 | 57.4 | 0.0 |
Denmark1 | 52.5 | 0.1 | 0.9 | 1.6 | 44.9 | 0.0 |
Estonia | 27.5 | 22.4 | 0.0 | 0.0 | 50.0 | 0.0 |
Finland | 28.5 | 0.0 | 0.0 | 3.2 | 68.3 | 0.1 |
France1 | 35.9 | 2.3 | 1.0 | 6.2 | 54.2 | 0.4 |
Greece | 34.1 | 0.1 | 0.0 | 8.2 | 57.6 | 0.0 |
Hungary | 28.2 | 2.0 | 4.1 | 2.6 | 62.9 | 0.3 |
Iceland | 37.4 | 13.1 | 1.1 | 1.4 | 44.8 | 2.3 |
Ireland | 54.7 | 3.1 | 0.9 | 4.7 | 36.5 | 0.0 |
Israel | 43.5 | 0.0 | 5.1 | 3.7 | 47.7 | 0.0 |
Italy | 50.5 | 0.0 | 0.0 | 6.1 | 43.3 | 0.0 |
Japan | 55.1 | 0.0 | 0.0 | 5.3 | 39.6 | 0.0 |
Korea | 53.1 | 0.0 | 0.0 | 6.8 | 38.6 | 1.5 |
Latvia | 13.6 | 1.8 | 0.1 | 0.9 | 83.7 | 0.0 |
Lithuania1 | 33.1 | 0.0 | 0.0 | 0.0 | 66.8 | 0.0 |
Luxembourg1 | 51.4 | 1.0 | 0.0 | 13.7 | 33.6 | 0.2 |
Netherlands | 49.8 | 0.0 | 0.0 | 3.7 | 46.1 | 0.5 |
New Zealand | 60.2 | 0.0 | 0.0 | 0.1 | 39.7 | 0.0 |
Norway | 33.6 | 30.1 | 0.2 | 1.4 | 34.7 | 0.0 |
Poland | 25.8 | 0.0 | 1.3 | 0.0 | 72.9 | 0.0 |
Portugal | 39.6 | 4.4 | 0.0 | 0.8 | 53.7 | 1.4 |
Slovak Republic | 37.0 | 2.4 | 0.0 | 0.0 | 60.6 | 0.0 |
Slovenia | 25.4 | 0.8 | 0.3 | 0.0 | 73.5 | 0.0 |
Sweden | 3.1 | 18.7 | 22.1 | 2.5 | 53.4 | 0.2 |
Turkey | 35.2 | 0.0 | 0.0 | 4.9 | 59.2 | 0.8 |
United Kingdom | 46.9 | 0.0 | 0.5 | 9.9 | 42.7 | 0.0 |
Unweighted average | 38.5 | 3.8 | 1.4 | 3.4 | 52.7 | 0.2 |
Note: Excluding social security contributions accruing to social security funds. | ||||||
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||
← 2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities. | ||||||
← 3. These comprise only social security contributions accruing to central government. | ||||||
StatLink https://stat.link/https:/doi.org/10.1787/888934210141 |
Table 3.17. Main state government taxes as % of total tax revenues of state government, 2018 | ||||||
---|---|---|---|---|---|---|
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services | 6000 Others | |
Federal countries | ||||||
Australia | 0.0 | 0.0 | 29.9 | 39.6 | 30.4 | 0.0 |
Austria1 | 48.7 | 18.9 | 9.1 | 1.8 | 17.5 | 4.0 |
45.8 | 1.2 | 0.0 | 38.3 | 14.6 | 0.0 | |
Canada | 47.0 | 5.2 | 5.1 | 4.7 | 38.0 | 0.0 |
Germany1 | 53.1 | 0.0 | 0.0 | 6.8 | 40.1 | 0.0 |
Mexico | 0.0 | 0.0 | 60.7 | 18.7 | 15.8 | 4.8 |
Switzerland2 | 76.4 | 0.0 | 0.0 | 16.7 | 6.2 | 0.7 |
United States | 42.1 | 0.0 | 0.2 | 3.4 | 54.3 | 0.0 |
Unweighted average | 39.2 | 3.2 | 13.1 | 16.3 | 27.1 | 1.2 |
Regional countries | ||||||
Colombia3 | 0.0 | 0.0 | 0.0 | 0.0 | 72.3 | 27.7 |
68.0 | 0.0 | 0.0 | 19.9 | 12.1 | 0.0 | |
Unitary countries | ||||||
Chile | .. | .. | .. | .. | .. | .. |
Czech Republic | .. | .. | .. | .. | .. | .. |
Denmark | .. | .. | .. | .. | .. | .. |
Estonia | .. | .. | .. | .. | .. | .. |
Finland | .. | .. | .. | .. | .. | .. |
France | .. | .. | .. | .. | .. | .. |
Greece | .. | .. | .. | .. | .. | .. |
Hungary | .. | .. | .. | .. | .. | .. |
Iceland | .. | .. | .. | .. | .. | .. |
Ireland | .. | .. | .. | .. | .. | .. |
Israel | .. | .. | .. | .. | .. | .. |
Italy | .. | .. | .. | .. | .. | .. |
Japan | .. | .. | .. | .. | .. | .. |
Korea | .. | .. | .. | .. | .. | .. |
Latvia | .. | .. | .. | .. | .. | .. |
Lithuania | .. | .. | .. | .. | .. | .. |
Luxembourg | .. | .. | .. | .. | .. | .. |
Netherlands | .. | .. | .. | .. | .. | .. |
New Zealand | .. | .. | .. | .. | .. | .. |
Norway | .. | .. | .. | .. | .. | .. |
Poland | .. | .. | .. | .. | .. | .. |
Portugal | .. | .. | .. | .. | .. | .. |
Slovak Republic | .. | .. | .. | .. | .. | .. |
Slovenia | .. | .. | .. | .. | .. | .. |
Sweden | .. | .. | .. | .. | .. | .. |
Turkey | .. | .. | .. | .. | .. | .. |
United Kingdom | .. | .. | .. | .. | .. | .. |
Unweighted average | .. | .. | .. | .. | .. | .. |
← 1. Payments to the European Union are excluded from these comparisons. | ||||||
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||
← 3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities. | ||||||
Table 3.18. Main local government taxes as % of total tax revenues of local government, 2018 | ||||||
---|---|---|---|---|---|---|
1000 Income & profits | 2000 Social security | 3000 Payroll | 4000 Property | 5000 Goods and services | 6000 Others | |
Federal countries | ||||||
Australia | 0.0 | 0.0 | 0.0 | 100.0 | 0.0 | 0.0 |
Austria1 | 0.0 | 5.2 | 69.4 | 14.8 | 7.6 | 2.9 |
35.1 | 0.1 | 0.0 | 57.3 | 7.5 | 0.0 | |
Canada | 0.0 | 0.0 | 0.0 | 97.3 | 1.7 | 1.0 |
Germany1 | 79.0 | 0.0 | 0.0 | 12.8 | 8.0 | 0.2 |
Mexico | 0.0 | 0.0 | 0.0 | 78.5 | 2.8 | 18.7 |
Switzerland2 | 81.7 | 0.0 | 0.0 | 15.7 | 0.6 | 2.0 |
United States | 5.5 | 0.0 | 0.0 | 73.1 | 21.3 | 0.0 |
Unweighted average | 25.2 | 0.7 | 8.7 | 56.2 | 6.2 | 3.1 |
Regional countries | ||||||
Colombia3 | 0.0 | 0.0 | 0.0 | 34.0 | 45.6 | 20.4 |
17.9 | 0.0 | 0.0 | 44.4 | 37.6 | 0.1 | |
Unitary countries | ||||||
Chile | 0.0 | 0.0 | 0.0 | 42.4 | 57.6 | 0.0 |
Czech Republic1 | 0.0 | 0.0 | 0.0 | 56.9 | 43.1 | 0.0 |
89.0 | 0.0 | 0.0 | 11.0 | 0.0 | 0.0 | |
Estonia1 | 0.0 | 0.0 | 0.0 | 82.0 | 18.0 | 0.0 |
Finland1 | 91.9 | 0.0 | 0.0 | 8.1 | 0.0 | 0.0 |
0.0 | 0.0 | 7.2 | 50.9 | 34.9 | 6.9 | |
Greece1 | 0.0 | 0.0 | 0.0 | 93.6 | 6.4 | 0.0 |
Hungary1 | 0.0 | 0.0 | 0.0 | 17.8 | 82.1 | 0.0 |
Iceland | 80.7 | 0.0 | 0.0 | 16.2 | 3.1 | 0.0 |
Ireland1 | 0.0 | 9.9 | 0.0 | 90.1 | 0.0 | 0.0 |
Israel | 0.0 | 0.0 | 0.0 | 95.1 | 4.9 | 0.0 |
Italy1 | 19.2 | 0.0 | 0.0 | 22.2 | 30.8 | 27.7 |
Japan | 50.7 | 0.0 | 0.0 | 26.5 | 21.7 | 1.1 |
Korea | 20.2 | 0.0 | 1.8 | 46.1 | 23.5 | 8.4 |
Latvia1 | 85.1 | 0.0 | 0.0 | 13.6 | 1.3 | 0.0 |
Lithuania2 | 0.0 | 0.0 | 0.0 | 85.1 | 14.9 | 0.0 |
92.4 | 0.0 | 0.0 | 6.6 | 0.9 | 0.1 | |
Netherlands1 | 0.0 | 0.0 | 0.0 | 52.4 | 47.6 | 0.0 |
New Zealand | 0.0 | 0.0 | 0.0 | 86.9 | 13.1 | 0.0 |
Norway | 86.5 | 0.0 | 0.0 | 12.8 | 0.8 | 0.0 |
Poland1 | 65.1 | 0.0 | 0.0 | 29.3 | 4.4 | 1.1 |
Portugal1 | 25.0 | 0.0 | 0.0 | 48.4 | 26.5 | 0.1 |
Slovak Republic1 | 0.0 | 0.0 | 0.0 | 65.7 | 34.3 | 0.0 |
Slovenia1 | 76.1 | 0.0 | 0.0 | 17.8 | 6.0 | 0.0 |
Sweden1 | 97.6 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 |
Turkey | 30.0 | 0.0 | 0.0 | 14.4 | 48.9 | 6.7 |
United Kingdom1 | 0.0 | 0.0 | 0.0 | 100.0 | 0.0 | 0.0 |
Unweighted average | 33.7 | 0.4 | 0.3 | 44.2 | 19.4 | 1.9 |
← 1. Payments to the European Union are excluded from these comparisons. | ||||||
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue, except for Belgium, where the capital transfers were subtracted directly from the specific taxes to which they relate. | ||||||
← 3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities. | ||||||
Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
1965 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | 2019p | ||
Australia1 | AUD | 24.3 | 414.5 | 705.1 | 1 177.3 | 1 416.6 | 1 598.5 | 1 660.7 | 1 849.9 | 1 947.2 | 2 044.3 |
Austria | EUR | 18.5 | 137.5 | 213.6 | 284.0 | 295.9 | 323.9 | 344.3 | 370.3 | 385.7 | 398.7 |
Belgium | EUR | 20.9 | 170.1 | 256.4 | 343.6 | 363.1 | 392.9 | 416.7 | 446.0 | 459.5 | 473.1 |
Canada | CAD | 61.3 | 696.1 | 1 125.5 | 1 577.7 | 1 666.0 | 1 902.2 | 1 990.4 | 2 141.1 | 2 223.9 | 2 303.9 |
Chile | CLP | .. | 10 522.7 | 42 005.2 | 90 702.9 | 111 508.6 | 137 876.2 | 159 553.3 | 179 756.1 | 191 266.0 | 198 440.7 |
Colombia | COP | .. | 22 731.4 | 195 108.6 | 428 506.0 | 544 060.0 | 714 093.0 | 804 692.0 | 920 471.0 | 985 931.0 | 1 062 342.5 |
Czech Republic | CZK | .. | 731.2 | 2 386.3 | 3 859.5 | 3 992.9 | 4 142.8 | 4 625.4 | 5 110.7 | 5 408.8 | 5 748.7 |
Denmark | DKK | 71.5 | 855.6 | 1 326.9 | 1 738.8 | 1 810.9 | 1 929.7 | 2 036.4 | 2 175.1 | 2 246.0 | 2 314.5 |
Estonia | EUR | .. | .. | 6.2 | 16.4 | 14.9 | 19.0 | 20.8 | 23.9 | 25.9 | 28.1 |
Finland | EUR | 4.5 | 91.0 | 136.4 | 187.1 | 188.1 | 204.3 | 211.4 | 225.9 | 233.7 | 240.6 |
France | EUR | 76.4 | 1 053.5 | 1 478.6 | 1 941.4 | 1 995.3 | 2 117.2 | 2 198.4 | 2 297.2 | 2 360.7 | 2 425.7 |
Germany | EUR | 234.8 | 1 306.7 | 2 109.1 | 2 499.6 | 2 564.4 | 2 811.4 | 3 026.2 | 3 259.9 | 3 356.4 | 3 449.1 |
Greece | EUR | 0.7 | 45.5 | 141.2 | 232.7 | 226.0 | 180.7 | 177.3 | 180.2 | 184.7 | 187.5 |
Hungary | HUF | .. | .. | 13 324.1 | 25 701.4 | 27 268.9 | 30 290.3 | 34 785.2 | 38 835.2 | 42 661.8 | 46 786.7 |
Iceland | ISK | 0.2 | 377.6 | 707.8 | 1 378.1 | 1 672.7 | 1 959.0 | 2 293.9 | 2 616.3 | 2 787.4 | 2 965.6 |
Ireland | EUR | 1.3 | 37.9 | 108.4 | 197.2 | 167.7 | 179.7 | 262.8 | 297.1 | 324.0 | 347.2 |
Israel | ILS | .. | 119.4 | 541.1 | 735.6 | 874.9 | 1 056.8 | 1 166.5 | 1 269.4 | 1 330.1 | 1 406.7 |
Italy | EUR | 22.4 | 730.9 | 1 241.5 | 1 614.8 | 1 611.3 | 1 612.8 | 1 655.4 | 1 736.6 | 1 766.2 | 1 787.7 |
Japan1 | JPY | 35 108.0 | 464 025.4 | 528 446.7 | 530 922.8 | 499 429.1 | 507 255.2 | 532 786.0 | 547 548.0 | 548 121.6 | 552 499.7 |
Korea | KRW | 852.8 | 202 832.6 | 651 634.4 | 1 089 660.2 | 1 322 611.2 | 1 500 819.1 | 1 658 020.4 | 1 835 698.2 | 1 893 497.0 | 1 913 963.5 |
Latvia | EUR | .. | .. | 6.8 | 22.6 | 18.0 | 22.8 | 24.4 | 26.8 | 29.1 | 30.5 |
Lithuania | EUR | .. | .. | 13.4 | 29.0 | 28.0 | 35.0 | 37.3 | 42.3 | 45.3 | 48.4 |
Luxembourg | EUR | 1.0 | 11.0 | 23.1 | 37.2 | 40.2 | 46.5 | 52.1 | 56.8 | 60.1 | 63.5 |
Mexico | MXN | .. | 843.6 | 6 693.7 | 11 504.1 | 13 366.4 | 16 277.2 | 18 551.5 | 21 911.9 | 23 491.5 | 24 239.1 |
Netherlands | EUR | 35.6 | 263.0 | 452.0 | 619.2 | 639.2 | 660.5 | 690.0 | 738.1 | 774.0 | 810.2 |
New Zealand1 | NZD | 4.1 | 75.9 | 122.2 | 189.1 | 205.9 | 236.8 | 257.8 | 293.1 | 303.6 | 308.3 |
Norway | NOK | 57.2 | 749.9 | 1 507.3 | 2 350.2 | 2 591.5 | 3 071.2 | 3 111.2 | 3 295.4 | 3 530.9 | 3 549.4 |
Poland | PLN | .. | 62.7 | 747.0 | 1 187.6 | 1 445.3 | 1 656.9 | 1 800.2 | 1 989.4 | 2 120.5 | 2 273.6 |
Portugal | EUR | 0.6 | 56.0 | 128.4 | 175.5 | 179.6 | 170.5 | 179.7 | 195.9 | 204.3 | 212.3 |
Slovak Republic | EUR | .. | 10.0 | 31.7 | 63.2 | 68.1 | 74.4 | 79.8 | 84.5 | 89.6 | 94.2 |
Slovenia | EUR | .. | 0.9 | 18.9 | 35.1 | 36.4 | 36.5 | 38.9 | 43.0 | 45.8 | 48.0 |
Spain | EUR | 8.7 | 328.7 | 647.9 | 1 075.5 | 1 072.7 | 1 020.3 | 1 077.6 | 1 161.9 | 1 204.2 | 1 244.8 |
Sweden | SEK | 129.3 | 1 549.8 | 2 408.2 | 3 320.3 | 3 573.6 | 3 822.7 | 4 260.5 | 4 625.1 | 4 828.3 | 5 021.3 |
Switzerland | CHF | 68.1 | 358.5 | 459.4 | 576.1 | 608.8 | 638.2 | 654.3 | 669.5 | 689.5 | 698.7 |
Turkey | TRY | 0.0 | 0.5 | 171.5 | 887.7 | 1 167.7 | 1 823.4 | 2 350.9 | 3 133.7 | 3 758.3 | 4 320.2 |
United Kingdom | GBP | 36.4 | 615.7 | 1 095.7 | 1 549.8 | 1 601.9 | 1 782.1 | 1 916.9 | 2 071.7 | 2 144.3 | 2 216.5 |
United States | USD | 709.0 | 5 963.1 | 10 252.3 | 14 451.9 | 14 992.1 | 16 784.9 | 18 238.3 | 19 543.0 | 20 611.9 | 21 433.2 |
← 1. GDP is fiscal year. The year Y is calculated (at annual rate) as the average of: Q2(Y) to Q1(Y+1) for Japan; and Q3(Y) to Q2(Y+1) for Australia and New Zealand. | |||||||||||
Source: OECD National Accounts. | |||||||||||
Table 3.20. Exchange rates used, national currency per US dollar at market exchange rates | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
1965 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | 2019p | ||
Australia | AUD | 0.9 | 1.3 | 1.7 | 1.2 | 1.1 | 1.0 | 1.3 | 1.3 | 1.3 | 1.4 |
Austria | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Belgium | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Canada | CAD | 1.1 | 1.2 | 1.5 | 1.1 | 1.0 | 1.0 | 1.3 | 1.3 | 1.3 | 1.3 |
Chile | CLP | 0.0 | 304.9 | 539.4 | 522.2 | 510.0 | 495.3 | 654.3 | 648.7 | 641.9 | 703.3 |
Colombia | COP | 10.5 | 502.3 | 2 087.9 | 2 078.3 | 1 898.6 | 1 868.8 | 2 741.9 | 2 951.3 | 2 955.7 | 3 280.8 |
Czech Republic | CZK | .. | .. | 38.6 | 20.3 | 19.1 | 19.6 | 24.6 | 23.4 | 21.7 | 22.9 |
Denmark | DKK | 6.9 | 6.2 | 8.1 | 5.4 | 5.6 | 5.6 | 6.7 | 6.6 | 6.3 | 6.7 |
Estonia | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Finland | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
France | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Germany | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Greece | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Hungary | HUF | .. | 63.2 | 282.3 | 183.6 | 207.8 | 223.6 | 279.2 | 274.5 | 270.2 | 290.6 |
Iceland | ISK | 0.4 | 58.4 | 78.8 | 64.1 | 122.2 | 122.2 | 131.9 | 106.8 | 108.3 | 122.6 |
Ireland | EUR | 0.5 | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Israel | ILS | 0.0 | 2.0 | 4.1 | 4.1 | 3.7 | 3.6 | 3.9 | 3.6 | 3.6 | 3.6 |
Italy | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Japan | JPY | 361.5 | 144.8 | 107.8 | 117.8 | 87.8 | 97.6 | 121.0 | 112.2 | 110.4 | 109.0 |
Korea | KRW | 266.3 | 708.0 | 1 130.6 | 929.5 | 1 155.4 | 1 094.9 | 1 131.3 | 1 130.6 | 1 100.2 | 1 165.3 |
Latvia | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Lithuania | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Luxembourg | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Mexico | MXN | 0.0 | 2.8 | 9.5 | 10.9 | 12.6 | 12.8 | 15.9 | 18.9 | 19.2 | 19.2 |
Netherlands | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
New Zealand | NZD | 0.7 | 1.7 | 2.2 | 1.4 | 1.4 | 1.2 | 1.4 | 1.4 | 1.4 | 1.5 |
Norway | NOK | 7.2 | 6.3 | 8.8 | 5.9 | 6.0 | 5.9 | 8.1 | 8.3 | 8.1 | 8.8 |
Poland | PLN | 0.0 | 1.0 | 4.3 | 2.8 | 3.0 | 3.2 | 3.8 | 3.8 | 3.6 | 3.8 |
Portugal | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Slovak Republic | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Slovenia | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Spain | EUR | .. | 0.8 | 1.1 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 0.8 | 0.9 |
Sweden | SEK | 5.2 | 5.9 | 9.2 | 6.8 | 7.2 | 6.5 | 8.4 | 8.5 | 8.7 | 9.5 |
Switzerland | CHF | 4.3 | 1.4 | 1.7 | 1.2 | 1.0 | 0.9 | 1.0 | 1.0 | 1.0 | 1.0 |
Turkey | TRY | 0.0 | 0.0 | 0.6 | 1.3 | 1.5 | 1.9 | 2.7 | 3.6 | 4.8 | 5.7 |
United Kingdom | GBP | 0.4 | 0.6 | 0.7 | 0.5 | 0.6 | 0.6 | 0.7 | 0.8 | 0.7 | 0.8 |
United States | USD | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 |
Source: OECD Financial indicators data. | |||||||||||
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