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==The development of modern tax systems==
==The tax burden==
Tax revenues in the developed countries amount, typically, to 30 to 40 per cent of GDP, compared with 10 to 15 per cent at the beginning of the 20th century.
(According to the OECD definition of tax revenues  % of GDP)
:::{|class = "wikitable"
!
!align="center"|     Japan     
!align="center"|      Italy      
!align="center"|    France   
!align="center"|   Germany   
!align="center"| United States
!align="center"| United Kingdom
!align="center"|      OECD      
|-
|1985
|align="center"|27.5
|align="center"|33.6
|align="center"|42.8
|align="center"|36.1
|align="center"|25.6
|align="center"|37.6
|align="center"|32.7
|-
|2007
|align="center"|27.9<sup>*</sup>
|align="center"|43.3
|align="center"|43.6
|align="center"|36.2
|align="center"|28.3
|align="center"|36.6
|align="center"|39.8<sup>*</sup>
|-
|2011
|align="center"|27.6<sup>+</sup>
|align="center"|42.9
|align="center"|44.2
|align="center"|37.1
|align="center"|25.1
|align="center"|35.5
|align="center"|33.6<sup>+</sup>
|}


<ref>[http://www.treasury.gov/education/fact-sheets/taxes/ustax.shtml ''History of the US Tax System'', US Department of the Treasury Fact Sheet, 2009]</ref>
::::::<sup>*</sup> 2006 ; <sup>+</sup> 2010


<ref>[http://www.hmrc.gov.uk/history/ ''A Brief History of Income Tax'' H M Revenue and Customs, 2009]</ref>
(Source OECD revenue statistics (2008)[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html])
==Components of taxation==


===Personal income tax===
==The [[tax wedge]]  ==
Personal income tax accounts for about 25 per cent of the average tax receipts of the OECD countries
(Taxation as a percentage  of total labour costs, 2008)
:::{|class = "wikitable"
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Japan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Italy&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp; France&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp; Germany &nbsp;&nbsp;
!align="center"| United States
!align="center"| United Kingdom
|-
|align="center"|29.5
|align="center"|46.5
|align="center"|49.3
|align="center"|52
|align="center"|30.1
|align="center"|32.8
|}


===Corporate income tax===
(Source: OECD Taxing Wages 2007/2008 [http://www.oecd.org/document/6/0,3343,en_2649_34533_42714758_1_1_1_1,00.html#table_01]
Corporate income tax accounts for about 11 per cent of the average tax receipts of the OECD countries


===Social security contributions===
==The changing composition of taxation==
Social security contributions account for about 24 per cent of the average tax receipts of the OECD countries
(OECD averages, % of total tax receipts)
:::{|class = "wikitable"
!
!&nbsp;&nbsp;1965&nbsp;&nbsp;
!&nbsp;&nbsp;1985&nbsp;&nbsp;
!&nbsp;&nbsp;2006&nbsp;&nbsp;
|-
!Personal income tax
|align="center"|30
|align="center"|30
|align="center"|25
|-
!Corporation income tax
|align="center"|9
|align="center"|8
|align="center"|11
|-
!Employees' social security contributions
|align="center"|6
|align="center"|7
|align="center"|9
|-
!Employers' social security contributions
|align="center"|10
|align="center"|13
|align="center"|15
|-
!Payroll tax
|align="center"|1
|align="center"|1
|align="center"|1
|-
!General consumption tax
|align="center"|14
|align="center"|16
|align="center"|19
|-
!Specific consumption taxes
|align="center"|24
|align="center"|16
|align="center"|11
|}
Source:OECD (2008) Revenue Statistics[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html]<br>
See also the OECD's tax database[http://www.oecd.org/ctp/taxdatabase]


===Taxes on consumption===
==High-earners' marginal tax rates==
Taxes on consumption account for about 25 per cent of the average tax receipts of the OECD countries
(marginal rates for employees earning 250% of average earnings - percent)


===Taxes on wealth and property===
:::{|class = "wikitable"
!
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Italy&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp; France&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp; Sweden &nbsp;&nbsp;
!align="center"| United States
!align="center"| United Kingdom
|-
!1981/2
|align="center"|13.5
|align="center"|22.5
|align="center"|44.0
|align="center"|27.6
|align="center"|12.5
|-
!2005/6
|align="center"|16.0
|align="center"|15.3
|align="center"|25.0
|align="center"|13.0
|align="center"|18.0
|}


===Environmental taxation===
(Source: OECD ''Taxing Wages 2007/2008.2008 edition ''[http://www.oecd.org/document/6/0,3343,en_2649_34533_42714758_1_1_1_1,00.html])
 
==References==
 
<references/>
 
<</references>>

Latest revision as of 09:47, 9 December 2012

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https://en.citizendium.org/wiki/index.php?title=Taxation/Addendum&printable=yes
This addendum is a continuation of the article Taxation.

The tax burden

(According to the OECD definition of tax revenues  % of GDP)

     Japan            Italy           France       Germany    United States United Kingdom       OECD      
1985 27.5 33.6 42.8 36.1 25.6 37.6 32.7
2007 27.9* 43.3 43.6 36.2 28.3 36.6 39.8*
2011 27.6+ 42.9 44.2 37.1 25.1 35.5 33.6+
* 2006 ; + 2010

(Source OECD revenue statistics (2008)[1])

The tax wedge

(Taxation as a percentage of total labour costs, 2008)

     Japan            Italy           France       Germany    United States United Kingdom
29.5 46.5 49.3 52 30.1 32.8

(Source: OECD Taxing Wages 2007/2008 [2]

The changing composition of taxation

(OECD averages, % of total tax receipts)

  1965     1985     2006  
Personal income tax 30 30 25
Corporation income tax 9 8 11
Employees' social security contributions 6 7 9
Employers' social security contributions 10 13 15
Payroll tax 1 1 1
General consumption tax 14 16 19
Specific consumption taxes 24 16 11

Source:OECD (2008) Revenue Statistics[3]
See also the OECD's tax database[4]

High-earners' marginal tax rates

(marginal rates for employees earning 250% of average earnings - percent)

      Italy           France       Sweden    United States United Kingdom
1981/2 13.5 22.5 44.0 27.6 12.5
2005/6 16.0 15.3 25.0 13.0 18.0

(Source: OECD Taxing Wages 2007/2008.2008 edition [5])

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