Taxation/Addendum: Difference between revisions
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==The | ==The changing burden of taxation== | ||
(Tax revenues % of GDP) | |||
( | |||
:::{|class = "wikitable" | :::{|class = "wikitable" | ||
! | ! | ||
| Line 56: | Line 36: | ||
(Source OECD revenue statistics (2008)) | (Source OECD revenue statistics (2008)) | ||
==The composition of taxation | ==The tax wedge == | ||
% 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== | |||
% of total tax receipts | % of total tax receipts | ||
:::{|class = "wikitable" | :::{|class = "wikitable" | ||
Revision as of 15:10, 22 December 2009
The changing burden of taxation
(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*
- * 2006
(Source OECD revenue statistics (2008))
The tax wedge
% 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 [1]
The changing composition of taxation
% 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 )
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
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