Taxation/Addendum: Difference between revisions
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==The tax burden== | ==The tax burden== | ||
(According to the OECD definition of tax revenues % of GDP | (According to the OECD definition of tax revenues % of GDP) | ||
:::{|class = "wikitable" | :::{|class = "wikitable" | ||
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Revision as of 09:31, 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*
- * 2006
(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])