Taxation/Addendum: Difference between revisions

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imported>Nick Gardner
imported>Nick Gardner
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==The  burden of taxation==
==The  burden of taxation==
(Tax revenues  % of GDP)
(According to the OECD definition of tax revenues  % of GDP)
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This addendum is a continuation of the article Taxation.

The burden of taxation

(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 )

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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