Abstract
OECD’s annual statistical publication that presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of taxes. Comparable tables show revenue data by type of tax in US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Country tables report tax revenue and tax-to-GDP ratios broken down by selected tax categories and by level of government. Each edition represents a “snapshot” of the data at the time of publication; any further country amendments to the data will be shown in the relevant online publication dataset and metadata.
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