Taxation/Addendum: Difference between revisions
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imported>Nick Gardner (New page: {{subpages}} ==Levels of taxation== ==Components of taxation== ===Personal income tax=== ===Corporate income tax=== ===Taxes on consumption=== ===Taxes on wealth and property=== ===...) |
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== | ==The tax burden== | ||
(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> | |||
|} | |||
::::::<sup>*</sup> 2006 ; <sup>+</sup> 2010 | |||
(Source OECD revenue statistics (2008)[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html]) | |||
=== | ==The [[tax wedge]] == | ||
(Taxation as a percentage of total labour costs, 2008) | |||
:::{|class = "wikitable" | |||
!align="center"| Japan | |||
!align="center"| Italy | |||
!align="center"| France | |||
!align="center"| Germany | |||
!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 | |||
|} | |||
(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] | |||
=== | ==The changing composition of taxation== | ||
(OECD averages, % of total tax receipts) | |||
:::{|class = "wikitable" | |||
! | |||
! 1965 | |||
! 1985 | |||
! 2006 | |||
|- | |||
!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] | |||
=== | ==High-earners' marginal tax rates== | ||
(marginal rates for employees earning 250% of average earnings - percent) | |||
:::{|class = "wikitable" | |||
! | |||
!align="center"| Italy | |||
!align="center"| France | |||
!align="center"| Sweden | |||
!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 | |||
|} | |||
(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]) | |||
Latest revision as of 09:47, 9 December 2012
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])