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Organisation for Economic Co-operation and Development

The Organisation for Economic Co-operation and Development (OECD) is an international economic organisation of 34 countries founded in 1961 to stimulate economic progress and world trade. It is a forum of countries committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices and co-ordinate domestic and international policies of its members.

All datasets:  A B C D I M R S T
  • A
    • December 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 03 December, 2018
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    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      AITRAW = All in average income tax rates at average wage   OECD Taxing Wages. Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.
  • B
    • May 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 31 May, 2018
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      The Benefits and Wages series addresses the complicated interactions of tax and benefit systems for different family types and labour market situations. The series is a valuable tool used to compare the different benefits made available to those without work and those with different levels of in-work income for OECD countries and EU countries. The main social policy areas are as follows: taxes and social security contributions due on earnings and benefits, unemployment benefits, social assistance, family benefits, housing benefits, and in-work benefits. OECD Work Incentive and Income adequacy indicators, country specific files, the tax-benefit models and the tax benefit calculator, including detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they were liable to pay are available on Benefits and Wages: OECD Indicators   Unit of measure used: Estonia: 2011 - EUR; 2010; 2009; 2008; 2007; 2006; 2005 -EEK Slovak Republic: 2010; 2009 - EUR; 2008; 2007; 2006; 2005 -SKK
  • C
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      CGPITRT: Central government personal income tax rates and threshold   This table reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. The table also reports basic/standard tax allowances, tax credits and surtax rates. The information is applicable to a single person without dependents. The threshold, tax allowance and tax credit amounts are expressed in national currencies Tapered means that the tax relief basic amount is reduced with increasing income Further explanatory notes may be found in the Explanatory Annex This data represents part of the data presented within the Excel file “Personal income tax rates and thresholds for central governments - Table I.1”. The Data for 1981 to 1999 is not included here within as not all the data for these years is either available, or can be verified. The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.” Tax policy Analysis homepage OECD Tax Database Taxing Wages Dissemination format(s) This data is also presented through the OECD Tax database webpage. OECD Tax Database
  • D
    • March 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 18 April, 2018
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      The data are on cash basis. The figures exclude local government revenues as the data are not available. Heading 5212: In ECLAC data, property tax on motor vehicles is classified in category 4000. Source: Subsecretaría de Ingresos Públicos, Ministry of Economy and Production.
    • August 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 20 December, 2018
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      Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: * Social security contributions (heading 2000) : in principle accrual basis, * Central government taxes : accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), * Local government taxes : accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.
    • August 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 26 December, 2018
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      From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available. All subdivisions are estimated. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982. Heading 4100: Most of these receipts fall under 4110. Heading 4400: In 1988 revenues from taxes on legal Acts issued by Autonomous Communities (Local) are included in 4400. Heading 5121 comprises certain local levies which may include non-tax revenues.
  • I
    • November 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 26 November, 2018
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      These data are part of a larger database, hosted on a different website, which includes both quantitative and qualitative data, as well as graphs.
  • M
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      IPAW = Income as a percentage of the average wage   This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.
  • R
    • March 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 14 March, 2019
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      Revenue Statistics in Asian Countries is a joint publication by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It presents detailed, internationally comparable data on tax revenues for seven Asian economies, two of which (Korea and Japan) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2015), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show revenue data by type of tax in national currency and US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
    • December 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 03 December, 2018
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      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 international comparisons. This annual database presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries.
    • December 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 03 December, 2018
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      International comparisons of taxes and charges on road haulage require a framework that can relate all the various taxes and charges levied on transport activities to marginal costs, if they are to provide satisfactory answers to the following types of question: -Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? -Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? -Do these differences distort the international haulage market? The 2003 ECMT Report 'Reforming Transport Taxes' developed a methodology for making such comparisons. The database presents information on vehicle taxes, fuel excise duties and user charges and takes also into account any possible refunds, rebates and exemptions. These data allow for comparison of road freight transport fiscal regimes in different countries in quantitative terms. In order to allow for comparisons of road freight taxation regimes in different countries, net taxation levels are calculated for a standard domestic haul (400-km domestic hauls with 40 tonne trucks). These results are then assessed per vehicle-km and per tonne-kilometre.
  • S
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 16 April, 2019
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      This table shows the representative sub-central personal income tax rates, tax allowances and credits used.Applies to the wage income of a single person no dependants.Can be based on a representative city or an average of sub-central ratesMinimum and maximum sub-central rates across states and municipalities.Amounts of tax allowances are expressed in national currencies.Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.Further explanatory notes may be found in the Explanatory Annex.  IndexS - State (state, provincial, regional, cantonal) taxation appliesL - Local (local, municipal) taxation appliesCT - Central government tax net of (central government) tax creditsCTg - Central government tax gross of tax creditsTY - Taxable income for central government tax purposesTYs - Taxable income modified for state government tax purposesTYI - Taxable income modified for local government tax purposes  
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 16 April, 2019
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      CGTRT = Central govt. tax rates and thresholds   This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. - The data (e.g., allowance, tax credit) apply to wage income of a single person without dependents. - The rates are expressed as a percentage of taxable income. Further explanatory notes may be found in the Explanatory Annex. The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.
  • T
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      Targeted statutory corporate income tax rate - This table reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. A 'small business corporate tax rate' may be a special statutory corporate tax rate applicable to (all or part of) the taxable income of qualifying 'small' firms (e.g., meeting a turnover, income, or asset test), or an effective corporate tax rate below the basic statutory corporate rate provided through a tax deduction or credit for 'small' firms determined as a percentage of qualifying taxable income (e.g., up to a given threshold). If corporate income is taxed at progressive rates, the rate typically applying for 'small' firms should be reported. Where the central government, or sub-central government, or both, have a lower small business tax rate, the applicable central and sub-central rates are both shown (to enable a combined rate calculation). Thus, for example, where only the sub-central government has a small business rate, the basic central corporate income tax rate is shown in order to compute the combined central and sub-central tax rate on small business (a cross-check with Table II.3 shows whether the central or sub-central rate is basic or not).
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      SCCIT = Sub-Central Corporate Income Tax   Sub-central corporate income tax rates - This table reports information on sub-central government (statutory) corporate income tax rates in the representative case which is used in Table II.1, which can be based on a representative city or an average of sub-central rates. Countries are grouped according to the determination of the sub-central tax base (the representative rate). Minimum and maximum sub-central rates across states/localities are also reported.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation. PIT: Personal Income Tax CIT: Corporate Income Tax CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income) MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level. FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax) PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax) PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level) SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level) NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits) CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid) OTH - Other types of systems
    • December 2018
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 21 December, 2018
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      The term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes.   Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :   a.1 - The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government. a.2 - The recipient SCG can set the rate and any reliefs after consulting a higher level government. b.1 - The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen. b.2 - The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen. c - The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates. d.1 - There is a tax-sharing arrangement in which the SCGs determine the revenue split. d.2 - There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs. d.3 - There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year. d.4 - There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government. e - Other cases in which the central government sets the rate and base of the SCG tax. f - None of the above categories a, b, c, d or e applies.   In the data for 1995, there is only one category under each of the headings a and b as follows: a - The recipient SCG can set the tax rate and any tax reliefs. b - The recipient SCG can set the tax rate.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 23 April, 2019
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      The simple approach of comparing the tax/benefit position of example households avoids many of the conceptual and definitional problems involved in more complex international comparisons of tax burdens and transfer programmes. However, a drawback of this methodology is that the earnings of an average worker will usually occupy a different position in the overall income distribution in different economies, although the earnings relate to workers in similar jobs in various OECD Member countries. Because of the limitations on the taxes and benefits covered in the Report, the data cannot be taken as an indication of the overall impact of the government sector on the welfare of taxpayers and their families. Complete coverage would require studies of the impact of indirect taxes, the treatment of non-wage labour income and other income components under personal income taxes and the effect of other tax allowances and cash benefits. Complete coverage would also require that consideration be given to the effect on welfare of services provided by the state, either free or below cost, and the incidence of corporate and other direct taxes on earnings and prices. Such a broad coverage is not possible in an international comparison of all OECD countries. The differences between the results shown here and those of a full study of the overall impact on employees of government interventions in the economy would vary from one country to another. They would depend on the relative shares of different kinds of taxes in government revenues and on the scope and nature of government social expenditures. The Report shows only the formal incidence of taxes on employees and employers. The final, economic incidence of taxes may be quite different, because the tax burden may be shifted from employers onto employees and vice versa by market adjustments to gross wages. The income left at the disposal of a taxpayer may represent different standards of living in various countries because the range of goods and services on which the income is spent and their relative prices differ as between countries. In those countries where the general government sector provides a wide range of goods and services (generous basic old age pension, free health services, public housing, university education, etcetera), the taxpayer may be left with less cash income but may enjoy the same living standards as a taxpayer receiving a higher cash income but living in a country where there are fewer publicly provided goods and services.
    • March 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 12 March, 2019
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      It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector Data are also available, for most countries, for the sub-sectors of general government.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Knoema
      Accessed On: 16 April, 2019
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      This current Taxing Wages model has evolved from 2 earlier versions. The latest version is based on calculations for the Average Worker (AW) in the private sector (see glossary term), and the results are shown for 8 household types covering one- and two-earner families of varying size and different fractions of average gross wage earnings. There are 14 separate tax burden measures that describe the tax and benefit position of these families. This approach was first followed in the 2005-2006 Taxing Wages publication, which also applied these assumptions to calculate tax burden measures as of 2000. These assumptions have been applied since then in the more recent Taxing Wages publications and website databases. The first version of the Taxing Wages model (historical model A) was based on a more narrow definition of the average worker: the Average Production Worker (APW) solely from the manufacturing sector (see glossary term). It included only two of the current 8 family types, and the results are shown for only 3 of the existing 14 tax burden measures. This model was applied to data for years 1979-2004. The second version (historical model B) continued to use the Average Production Worker (APW) basis for its calculations, but was expanded to cover the full 8 family types that are currently used, and increased the number of tax burden measures to 12 of the 14 currently used. This model was applied to data for years 1997-2004.
    • April 2019
      Source: Organisation for Economic Co-operation and Development
      Uploaded by: Pallavi S
      Accessed On: 16 April, 2019
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      This table shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT rate first applies.