Statistiques des recettes publiques

Transcription

1 Revenue Statistics Statistiques des recettes publiques

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3 Revenue Statistics SPECIAL FEATURE: TAXING POWER OF SUB-CENTRAL GOVERNMENTS Statistiques des recettes publiques ÉTUDE SPÉCIALE : LES POUVOIRS FISCAUX DES ADMINISTRATIONS INFRANATIONALES 2008

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5 FOREWORD/AVANT-PROPOS Foreword This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD. Avant-propos Cette publication annuelle fournit des informations sur les niveaux d imposition et la structure de la fiscalité dans les pays de l OCDE. Elle a été préparée sous les auspices du Groupe de travail sur l analyse des politiques et des statistiques fiscales du Comité des affaires fiscales; elle est publiée sous la responsabilité du Secrétaire général de l OCDE. 3

6 TABLE OF CONTENTS/TABLE DES MATIÈRES Table of Contents Introduction Notes Part I. Tax Revenue Trends, Tax Revenue Trends, Introduction A. Tax ratios B. Tax structures C. Treatment of non-wastable tax credits D. Taxes by level of government E. The impact of GDP revisions on reported tax levels Notes Special Feature S.1. Taxing power of sub-central governments Part II. Tax Levels and Tax Structures, A. Comparative Tables, B. Comparative Charts, C. Estimates of Tax Revenues, Part III. Country Tables, A. Tax Revenues B. Financing Social Benefits C. Social Security Contributions and Payroll Taxes Paid by Government Part IV. Tax Revenues by Sub-sectors of General Government 1975, 1985 and Part V. Non-Tax Revenues and Grants Introduction Annex A. The OECD Classification of Taxes and Interpretative Guide The OECD Classification of Taxes The OECD Interpretative Guide A. Coverage B. Basis of reporting C. General classification criteria D. Commentaries on items of the list E. Memorandum item on the financing of social security benefits F. Memorandum item on identifiable taxes paid by government G. Relation of OECD classification of taxes to national accounting systems H. Relation of OECD classification of taxes to the international monetary fund system. 326 I. Comparison of the OECD classification of taxes with other international classifications J. Attribution of tax revenues by sub-sectors of general government Notes REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE 2007

7 TABLE OF CONTENTS/TABLE DES MATIÈRES Table des matières Introduction Notes Partie I. Tendances des recettes fiscales, Tendances des recettes fiscales, Introduction A. Niveaux d imposition B. Structures fiscales C. Traitement des crédits d impôt récupérables D. Répartition des impôts par niveaux d administration E. Impact de la révision des données du PIB sur les niveaux d imposition Notes Étude spéciale S.1. Les pouvoirs fiscaux des administrations infranationales Partie II. Niveaux et structures des impôts, A. Tableaux comparatifs, B. Graphiques comparatifs, C. Estimations des recettes fiscales pour Partie III. Tableaux par pays, A. Recettes fiscales B. Le financement des prestations sociales C. Les cotisations de sécurité sociale et impôts sur les salaires payés par les administrations publiques Partie IV. Recettes fiscales par sous-secteur d administration 1975, 1985 et Partie V. Recettes non fiscales et dons Introduction Annexe A. Classification des impôts de l OCDE et Guide d interprétation Classification d impôts de l OCDE Le Guide d interprétation de l OCDE A. Champ couvert B. Bases de comptabilisation C. Principes généraux de classification D. Commentaires sur les postes de la liste E. Poste pour mémoire relatif au financement des prestations de sécurité sociale F. Poste pour mémoire relatif aux impôts identifiables payés par les administrations G. Rapport de la classification des impôts de l OCDE avec les systèmes nationaux de comptabilité nationale H. Rapport de la classification des impôts de l OCDE avec le système du fonds monétaire international I. Comparaison de la classification des impôts de l OCDE et des autres classifications internationales des recettes publiques J. Répartition des recettes fiscales par sous-secteur d administration publique Notes REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE

8 TABLE OF CONTENTS/TABLE DES MATIÈRES List of tables/liste des tableaux Part I/Partie I Tax Revenue Trends, /Tendances des recettes fiscales, A. Total tax revenue as percentage of GDP A. Total des recettes fiscales en pourcentage du PIB B. Taxes on income and profits as percentage of GDP B. Impôts sur le revenu et les bénéfices en pourcentage du PIB C. Tax structure in the OECD-area C. Structure fiscale dans la zone de l OCDE D. Effect of alternative treatments of non-wastable tax credits D. Effet des différents traitements possibles des crédits d impôt récupérables, E. Taxes by level of government E. Répartition des impôts par niveau d administration F. Customs duties collected on behalf of the European Union F. Droits de douanes collectés pour le compte de l Union européenne G. The timing of GDP revisions G. Calendrier des révisions du PIB S.1. Taxonomy of taxing power S.1. Taxonomie des pouvoirs fiscaux S.2. Taxing power of sub-central governments, S.2. Le pouvoir fiscal des administrations infranationales, S.3. Evolution of tax autonomy of sub-central governments S.3. Évolution du pouvoir fiscal des administrations infranationales Variations entre 1995 et S.4. Tax autonomy of sub-central governments by type of tax, as share of sub-central tax revenues State, Länder, Regional level S.4. Pouvoir fiscale des administrations infranationales par type d impôts, En pourcentage des recettes fiscales infranationales, S.5. Tax sharing arrangements S.5. Dispositifs de partage d impôts Part II/ Partie II Tax Levels and Tax Structures, /Niveaux et structures des impôts, A. Comparative Tables, /Tableaux comparatifs, Total tax revenue as percentage of gross domestic product at market prices Total des recettes fiscales en pourcentage du produit intérieur brut aux prix du marché Total tax revenue (excluding social security) as percentage of gross domestic product at market prices Total des recettes fiscales (sécurité sociale non comprise) en pourcentage du produit intérieur brut aux prix du marché Total tax revenue as percentage of GDP Total des recettes fiscales en pourcentage du PIB Total tax revenue (excluding social security) as percentage of GDP Total des recettes fiscales (sécurité sociale non comprise) en pourcentage du PIB Total tax revenue as percentage of GDP three year moving average Total des recettes fiscales en pourcentage du PIB moyenne mobile sur trois ans Tax revenue of main headings as percentage of GDP Recettes fiscales sous les principales rubriques en pourcentage du PIB, REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE 2007

9 TABLE OF CONTENTS/TABLE DES MATIÈRES 7. Tax revenue of main headings as percentage of total taxation Recettes fiscales sous les principales rubriques en pourcentage du total des recettes fiscales Taxes on income and profits (1000) as percentage of GDP Impôts sur le revenu et les bénéfices (1000) en pourcentage du PIB Taxes on income and profits (1000) as percentage of total taxation Impôts sur le revenu et les bénéfices (1000) en pourcentage du total des recettes fiscales Taxes on personal income (1100) as percentage of GDP Impôts sur le revenu des personnes physiques (1100) en pourcentage du PIB Taxes on personal income (1100) as percentage of total taxation Impôts sur le revenu des personnes physiques (1100) en pourcentage du total des recettes fiscales Taxes on corporate income (1200) as percentage of GDP Impôts sur les bénéfices des sociétés (1200) en pourcentage du PIB Taxes on corporate income (1200) as percentage of total taxation Impôts sur les bénéfices des sociétés (1200) en pourcentage du total des recettes fiscales Social security contributions (2000) as percentage of GDP Cotisations de sécurité sociale (2000) en pourcentage du PIB Social security contributions (2000) as percentage of total taxation Cotisations de sécurité sociale (2000) en pourcentage du total des recettes fiscales Employees social security contributions (2100) as percentage of GDP Cotisations de sécurité sociale à la charge des salariés (2100) en pourcentage du PIB Employees social security contributions (2100) as percentage of total taxation Cotisations de sécurité sociale à la charge des salariés (2100) en pourcentage du total des recettes fiscales Employers social security contributions (2200) as percentage of GDP Cotisations de sécurité sociale à la charge des employeurs (2200) en pourcentage du PIB Employers social security contributions (2200) as percentage of total taxation Cotisations de sécurité sociale à la charge des employeurs (2200) en pourcentage du total des recettes fiscales Taxes on payroll and workforce (3000) as percentage of GDP Impôts sur les salaires ou la main-d œuvre (3000) en pourcentage du PIB Taxes on payroll and workforce (3000) as percentage of total taxation Impôts sur les salaires ou la main-d œuvre (3000) en pourcentage du total des recettes fiscales Taxes on property (4000) as percentage of GDP Impôts sur le patrimoine (4000) en pourcentage du PIB Taxes on property (4000) as percentage of total taxation Impôts sur le patrimoine (4000) en pourcentage du total des recettes fiscales Taxes on goods and services (5000) as percentage of GDP Impôts sur les biens et services (5000) en pourcentage du PIB Taxes on goods and services (5000) as percentage of total taxation Impôts sur les biens et services (5000) en pourcentage du total des recettes fiscales Consumption taxes (5100) as percentage of GDP Impôts sur la consommation (5100) en pourcentage du PIB Consumption taxes (5100) as percentage of total taxation Impôts sur la consommation (5100) en pourcentage du total des recettes fiscales Taxes on general consumption (5110) as percentage of GDP Impôts généraux sur la consommation (5110) en pourcentage du PIB REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE

10 TABLE OF CONTENTS/TABLE DES MATIÈRES 29. Taxes on general consumption (5110) as percentage of total taxation Impôts généraux sur la consommation (5110) en pourcentage du total des recettes fiscales Taxes on specific goods and services (5120) as percentage of GDP Impôts sur les biens et services déterminés (5120) en pourcentage du PIB Taxes on specific goods and services (5120) as percentage of total taxation Impôts sur les biens et services déterminés (5120) en pourcentage du total des recettes fiscales Total tax revenue in millions of US dollars at market exchange rates Total des recettes fiscales en millions de dollars EU au taux de change du marché Tax revenue of individual countries as percentage of total OECD tax revenue Recettes fiscales de chaque pays en pourcentage du total des recettes des pays membres de l OCDE Tax revenue in US dollars per capita Recettes fiscales en dollars EU par habitant Annual percentage change in total tax revenue (in national currency) Variations annuelles en pourcentage des recettes fiscales totales (en monnaie nationale) Gross domestic product for tax reporting years at market prices, in billions of national currency units Produit intérieur brut correspondant aux années des recettes fiscales, en milliards de monnaie nationale Exchange rates used, national currency per US dollar at market exchange rates Taux de change utilisés, unités de monnaie nationale par dollar EU au taux de change du marché B. Comparative Charts, /Graphiques comparatifs, C. Estimates of Tax Revenues, 2007/Estimations des recettes fiscales pour Estimates of tax revenues (billions of national currency), 2007 Estimations des recettes fiscales (milliards de monnaie nationale), Estimates of tax revenues as percentage of GDP, 2007 Estimations des recettes fiscales en pourcentage du PIB, Tax revenue of main headings as percentage of total taxation, 2007 Recettes fiscales sous les principales rubriques en pourcentage du total des recettes fiscales, Gross domestic product for the tax reporting years at market prices, in billions of national currency units, 2007 Produit intérieur brut pour l année de déclaration fiscale au prix du marché, en milliards de monnaie nationale, Part III/Partie III Country Tables, /Tableaux par pays, A. Country Tables on Tax Revenues/Tableaux par pays sur les recettes fiscales Countries in alphabetical order Pays classés en ordre alphabétique anglais B. Financing of Social Benefits/Le financement des prestations sociales Countries in alphabetical order Pays classés en ordre alphabétique anglais C. Social Security Contributions and Payroll Taxes paid by Government/ Cotisations de sécurité sociale et impôts sur les salaires payés par les administrations publiques REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE 2007

11 TABLE OF CONTENTS/TABLE DES MATIÈRES Countries in alphabetical order Pays classés en ordre alphabétique anglais Part IV/Partie IV Tax Revenues by Sub-sectors of General Government 1975, 1985 and 2006 Recettes fiscales par sous-secteur d administration 1975, 1985 et Attribution of tax revenues to sub-sectors of general government as percentage of total tax revenue/répartition des recettes fiscales entre les sous-secteurs de l Administration en pourcentage du total des recettes fiscales The main central government taxes as percentage of GDP at market prices Principales recettes de l Administration centrale en pourcentage du PIB aux prix du marché Main central government taxes as percentage of total tax revenues of central government/principales recettes de l Administration centrale en pourcentage du total des recettes fiscales de l Administration centrale Tax revenues of main State and local taxes as percentage of GDP at market prices/principaux impôts des administrations d États et locales en pourcentage du PIB aux prix du marché Tax revenues of the main State and local taxes as percentage of total tax revenues of these levels of government/principaux impôts des administrations d États et locales en pourcentage du total des recettes fiscales de ces niveaux d administration Tax revenues from the main local taxes as percentage of GDP at market prices Principaux impôts locaux en pourcentage du PIB aux prix du marché Tax revenues from the main local taxes as percentage of total tax revenues of local governments/principaux impôts locaux en pourcentage du total des recettes fiscales des administrations locales Tax revenues by sub-sectors of government, 1975, 1985, 1995 and 2006 Recettes fiscales par sous-secteurs de l administration, 1975, 1985, 1995 et Countries in alphabetical order Pays classés en ordre alphabétique anglais Part V/Partie V Non-tax Revenues and Grants/Recettes non fiscales et dons Current non-tax revenues and grants in OECD countries Recettes non fiscales et dons dans les pays membres de l OCDE Countries in alphabetical order Pays classés en ordre alphabétique anglais REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE

12 TABLE OF CONTENTS/TABLE DES MATIÈRES List of charts/liste des graphiques Part I/Partie I Tax Revenue Trends, /Tendances des recettes fiscales, A. Total tax ratio as percentage of GDP, Total des recettes fiscales en pourcentage du PIB, B. Changes in tax to GDP ratio (in percentage points) Variations du niveau d imposition (en points de percentage) C. Changes in tax to GDP ratio (in percentage points) Variations du niveau d imposition (en points de percentage) D. Changes in tax to GDP ratio (in percentage points) Variations du niveau d imposition (en points de percentage) E. Changes in tax to GDP ratio (in percentage points) Variations du niveau d imposition (en points de percentage) Part II/Partie II Tax Levels and Tax Structures, /Niveaux et structures des impôts, B. Comparative Charts, /Graphiques comparatifs, Total tax revenue as percentage of GDP, Total des recettes fiscales en pourcentage du PIB, Tax revenue of main headings as percentage of total tax revenue Recettes fiscales en pourcentage du total des recettes fiscales Total tax revenue as percentage of GDP, Total des recettes fiscales en pourcentage du PIB, Tax structures in OECD member countries, Structure de la fiscalité dans les pays membres de l OCDE, Part IV/Partie IV Tax Revenues by Subsectors of general government, 1975, 1985 and 2006 Recettes fiscales par sous-secteurs d administration, 1975, 1985 et The structure of central government tax receipts, Structure des recettes fiscales des administrations centrales, The structure of State and local government tax receipts, Structure des recettes fiscales des administrations d États et locales, REVENUE STATISTICS /STATISTIQUES DES RECETTES PUBLIQUES ISBN OECD/OCDE 2007

13 INTRODUCTION Introduction The purpose of this annual publication is to provide internationally comparative data on tax levels and tax structures in member countries of the OECD. The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative guide as contained in Annex A to this Report. Starting in 2004, the data for recent years in this publication are mainly reported on an accrual basis, rather than the cash basis that has been used in previous editions. The reasons for this change were discussed in Special Feature S.2 of the 2003 edition. Details of the practical implementation of this change were given in Special Feature S.1 of the 2004 edition. The criteria followed for the grouping of taxes are not affected by this change to accrual reporting and are primarily the basis on which a tax is charged and secondly whether households or other entities pay the tax. Borderline classification cases, where definitional issues and other difficulties arise, are noted in the Interpretative guide. Footnotes which accompany the country tables in Part III record where countries deviate from the guidelines. The data for the Report has, for the most part, been provided by delegates to Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs. The OECD acknowledges the co-operation of the International Monetary Fund, whose classification of tax revenues although in a number of respects less detailed is almost identical to that of the OECD. 1 The most important of the other classifications currently in use is the System of National Accounts (henceforth referred to as SNA) and the European System of Integrated Economic Accounts of EU member States (henceforth referred to as ESA), which is primarily an elaboration of SNA, though differing from it in certain respects. Subject to a few minor exceptions, SNA/ESA figures can be reconciled with the figures in the present Report, since SNA criteria and definitions have been adopted unless the contrary is specifically indicated. Non-tax revenues, which are of varying importance in government financing, are presented separately from tax statistics in Part V of this publication. The borderline between tax and non-tax revenues is explored in 9-13 of the Interpretative guide. The material is organised in five parts. Part I summarises tax trends of the past 40 years focusing in turn on tax levels (Section I.A), tax structures (Section I.B) and taxes by level of government (Section I.D). Section I.C discusses the treatment of non-wastable tax credits, while Section I.E discusses the impact of GDP revisions. This year s issue also carries a special feature on the taxing power of sub-central governments. Part II contains a set of comparative statistical tables for years (Section II.A) and a series of comparative graphs which show the differences between countries as regards tax levels and tax structures (Section II.B). Estimates of 2007 tax revenues are presented in 11

14 INTRODUCTION Section II.C for all countries for which such data are available. Part III provides statistical tables with a detailed breakdown of tax revenues by country for years between 1965 and 2006 (Section III.A). 2 A second series of tables shows how countries finance their social benefits (Section III.B), followed by a series of tables detailing taxes and social security contributions paid by general government (Section III.C). Part IV attributes tax revenues to general government by the following sub-sectors: central, state; local and social security funds. Part V provides data on non-tax revenues and grants on the basis of data taken from the IMF Government Finance Statistics Yearbook. Notes 1. See IMF, Government Finance Statistics Manual 2001 (Washington D.C., 2001). 2. Because of space limitations data are shown at five-year intervals, starting in 1965, and for the year Data for years not shown are available on CD-ROM. 12

15 INTRODUCTION Introduction Le but de cette publication annuelle est de présenter des données permettant d effectuer des comparaisons internationales sur les niveaux d imposition et la structure de la fiscalité dans les différents pays membres de l OCDE. Les impôts perçus dans chaque pays sont présentés sous une forme normalisée selon le modèle de classification des impôts de l OCDE et son guide d interprétation qui figure à l annexe A de ce rapport. À partir de l année 2004, les données de cette publication concernant les années récentes sont surtout enregistrées sur la base des droits constatés et non plus sur la base des décaissements qui était utilisée pour les éditions précédentes. Les motifs de ce changement ont été examinés dans l Étude spéciale S.2 de l édition de On trouvera des précisions sur l application pratique de ce changement, dans l Étude spéciale S.1 de l édition Les critères suivis pour la classification des impôts ne sont pas affectés par cette adoption de l enregistrement sur la base des droits constatés et sont constitués essentiellement par les motifs de l application d un impôt et en second lieu par la question de savoir si les ménages ou autres entités paient l impôt. Les cas limités de la classification, dans lesquels des problèmes de définition ainsi que d autres problèmes se posent, sont mentionnés dans le Guide d interprétation. Les notes de bas de page qui accompagnent les tableaux par pays de la partie III enregistrent les cas dans lesquels les pays s écartent des principes directeurs. Les données utilisées ont été fournies pour la plupart par les délégués du Groupe de travail n 2 du Comité des affaires fiscales sur l analyse des politiques et les statistiques fiscales. L OCDE remercie de sa coopération le Fonds monétaire international dont la classification des recettes publiques bien qu elle soit, à certains égards, moins détaillée est presque identique à celle de l OCDE 1. Parmi les autres classifications actuellement utilisées, les plus importantes est le Système de comptabilité nationale (appelé ci-après SCN) et le Système européen de comptes économiques intégrés des États membres de l Union européenne (appelé ci-après SEC) qui constitue essentiellement un approfondissement du SCN bien qu il en diffère à certains égards. Sous réserve de quelques exceptions mineures, les chiffres du SCN ou du SEC peuvent être rattachés directement à ceux de la présente étude car les critères et définitions du SCN ont été adoptées sauf mention contraire expresse. Les recettes non fiscales, qui tiennent une place variable dans le financement des administrations publiques, sont présentées séparément dans la partie V de cette publication. La ligne de partage entre les recettes fiscales et certaines recettes non fiscales a été précisée sur le plan théorique dans la présente classification ( 9-13 du Guide d interprétation). Cette publication comprend cinq parties. La partie I indique succinctement l évolution de la fiscalité au cours des dernières 40 années en mettant l accent successivement sur les 13

16 INTRODUCTION niveaux d imposition (section I.A), sur les structures fiscales (section I.B) et sur la répartition des impôts par niveau d administration (section I.D). La section I.C discute du traitement des crédits d impôts non-récupérables, la section I.E discute de l impact de la révision des données du PIB. La publication de cette année comporte également une étude spéciale sur les pouvoirs fiscaux des administrations infranationales. La partie II contient une série de tableaux statistiques comparatifs pour les années (section II.A) et une série de graphiques comparatifs qui indiquent les différences entre les pays quant au niveau d imposition et aux structures fiscales (section II.B). Des estimations des recettes fiscales de 2007 sont présentées à la section II.C pour tous les pays pour lesquels de telles données sont disponibles. La troisième partie contient des tableaux statistiques comportant une ventilation détaillée des recettes fiscales par pays pour les années comprises entre 1965 et 2006 (section III.A) 2 et elle indique en outre comment les pays financent leurs régimes de prestations sociales (section III.B) ainsi que les cotisations sociales versées par les administrations (section III.C). La partie IV ventile les recettes publiques entre les sous-secteurs ci-après : administration fédérale ou centrale, administration des États, administrations locales et de sécurité sociale. La partie V présente des données sur les recettes non fiscales et les subventions tirées du Government Finance Statistics Yearbook du FMI. Notes 1. Voir FMI, Government Finance Statistics Manual 2001 (Washington D.C. 2001). 2. En raison du manque de place, les données indiquées portent sur des années séparées par un intervalle de cinq ans à partir de 1965 ainsi que sur l année Les données portant sur les autres années sont disponibles sur CD-ROM. 14

17 PART I Tax Revenue Trends, PARTIE I Tendances des recettes fiscales,

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19 ISBN Revenue Statistics Statistiques des recettes publiques OECD/OCDE 2008 PART I Tax Revenue Trends,

20 I. TAX REVENUE TRENDS, /TENDANCES DES RECETTES FISCALES, Introduction This annual Report seeks to present detailed internationally comparable data on the tax revenues of OECD countries for all strata of government. The present edition provides information on tax revenues in In addition, revenue estimates for 2007 are included. For the purpose of this Report the term taxes is confined to compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. In the OECD classification, taxes are classified by the base of the tax: income and profits (heading 1000), payroll (heading 3000), property (heading 4000), consumption (heading 5000) and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes, classified under heading Both the tax concept and the classification of taxes are set out in the Interpretative guide to the Revenue Statistics; see Annex A to this Report. A. Tax ratios Chart A presents tax revenues in 2006 as a percentage of Gross Domestic Product (GDP). These ratios are calculated by expressing total tax revenues as a percentage of GDP at market prices. Tax ratios vary considerably between countries, as does their evolution over time. In 2006, in the European region two countries Denmark and Sweden had tax ratios of 45 per cent or more of GDP. In contrast, seven countries Japan, Korea, Mexico, the Slovak Republic, Switzerland, Turkey and the United States had tax ratios in the per cent range. In 2006, the tax ratio in the OECD area as a whole (unweighted average) increased from 35.8 to 35.9 per cent (see Table A), 0.2 percentage point below the highest recorded level in Overall tax ratios rose in seventeen OECD member countries whereas they fell in twelve countries. In four countries, the increases in tax ratios were one percentage point of GDP or more, the highest being in Korea and Ireland (1.3 points). The reductions in the ratio were by more than one percentage point in 3 countries, the largest drop being in the Slovak Republic (2.0 points). Trends in tax-to-gdp ratios between 1995 and 2006 and the three decades preceding 1995 are briefly reviewed at the end of this section. Between 2005 and 2006 the OECD average ratio of revenues from personal and corporate income taxes to GDP rose from 12.8 to 13.0 per cent (see Table B). Three countries reported increases of one percentage point or more, the largest being Italy (1.1 points) and then Germany and Ireland (1.0 point). The only country reporting a drop of more than one percentage point was Denmark (1.6 points). Elsewhere in the tax base, the average share of GDP levied in the form of taxes on goods and services fell from 11.3 to 11.1 per cent; there was little change in the average shares levied in the form of social security contributions, payroll taxes and property taxes. Provisional estimates of tax ratios in 2007 are available for twenty-six of the thirty OECD countries (see Table A). These estimates suggest that the rise in the average ratio across the OECD of total tax revenues to GDP has almost stopped, despite a slight increase 18

21 I. TAX REVENUE TRENDS, /TENDANCES DES RECETTES FISCALES, in the OECD America region. As compared to 2006, the total tax ratio increased in eleven of these OECD countries and it fell in thirteen countries. As compared to 2006, the-tax-to-gdp ratios increased by over 1 percentage point of GDP in three OECD member countries: Hungary (2.2 points), Korea (1.9 points) and Italy (1.2 points). The largest drop in overall tax ratios was for the Netherlands (1.3 points). Table A. Total tax revenue as percentage of GDP provisional Canada Mexico United States Australia n.a. Japan n.a. Korea New Zealand Austria Belgium Czech Republic Denmark Finland France Germany Greece n.a. Hungary Iceland Ireland Italy Luxembourg Netherlands Norway Poland n.a. Portugal Slovak Republic Spain Sweden Switzerland Turkey United Kingdom Unweighted average: OECD total n.a. OECD America OECD Pacific n.a. OECD Europe n.a. EU n.a. EU n.a. n.a.: indicates not available. Note: EU15 area countries are: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom. EU19 area countries are: EU15 countries plus Czech Republic, Hungary, Poland and Slovak Republic. 1. The total tax revenue has been reduced by the amount of the capital transfer that represents uncollected taxes. 2. Unified Germany beginning in Starting 2001, Germany has revised its treatment of non-wastable tax credits in the reporting of revenues to bring it into line with the OECD guidelines. The impact of this change is shown in Table D in Part I of this report. 3. Secretariat estimate, including expected revenues collected by state and local governments. 4. Secretariat estimates for the years 2006 and The heading 6000 has been estimated for the both years and the amount of the custom duties for the year statlink

22 I. TAX REVENUE TRENDS, /TENDANCES DES RECETTES FISCALES, Table B. Taxes on income and profits as percentage of GDP provisional Canada Mexico United States Australia n.a. Japan n.a. Korea New Zealand Austria Belgium Czech Republic Denmark Finland France Germany Greece n.a. Hungary Iceland Ireland Italy Luxembourg Netherlands Norway Poland n.a. Portugal Slovak Republic Spain Sweden Switzerland Turkey United Kingdom Unweighted average: OECD total n.a. OECD America OECD Pacific n.a. OECD Europe n.a. EU n.a. EU n.a. n.a.: indicates not available. Note: EU15 area countries are: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom. EU19 area countries are: EU15 countries plus Czech Republic, Hungary, Poland and Slovak Republic. 1. The total tax revenue has been reduced by the amount of the capital transfer that represents uncollected taxes. 2. Unified Germany beginning in Starting 2001, Germany has revised its treatment of non-wastable tax credits in the reporting of revenues to bring it into line with the OECD guidelines. The impact of this change is shown in Table D in Part I of this report. statlink 2 Changes in revenue from income taxes and social security contributions contributed to the higher provisional tax-to-gdp ratios in Hungary, Korea and Italy. In contrast, the main factors behind the decline the Netherland s overall tax ratio were falls in revenue (as a share of GDP) from social security contributions, taxes on property and taxes on goods and services. Readers interested in making detailed comparisons are referred to Tables 6 and 39, which show the tax mix in 2006 and 2007, respectively. 20

23 I. TAX REVENUE TRENDS, /TENDANCES DES RECETTES FISCALES, Aggregate tax ratios often figure prominently in policy debates. Sometimes they are linked directly to the economic performance of nations. A special feature included in Section S.2 of the 1999 edition of this Report explained why figures on tax revenues measured as a percentage of GDP should generally be interpreted with caution. More specifically, since the mid-1990s nearly all OECD countries have adopted revised guidelines to estimate the value of their GDP, generally resulting in higher GDP levels. As a consequence, revised tax ratios reported are typically one half to over two percentage points lower than tax-to-gdp ratios before the revisions. The impact of GDP revisions is considered in greater detail in section E below. Charts B to E, based on Table 3 in Section II.A, reveal that over the past three decades in the OECD area as a whole, the tax level including social security contributions has risen almost continuously, up from 25.6 per cent of GDP in 1965 to 35.9 per cent of GDP in 2006 (unweighted averages), or by 10.3 percentage points. Between 1965 and 1975, the tax level in the OECD area increased by 3.9 percentage points (Chart B). Until the first oil shock ( ) strong, almost uninterrupted income growth enabled tax levels to rise in all OECD countries, apparently with relatively little political opposition. As personal incomes rose in real terms, there was less resistance to higher taxes on income, perhaps also because of a consensus, particularly in more affluent European countries, in favour of the welfare state, which in turn permitted social security contributions to be raised without much protest. In part, tax levels rose automatically through the effect of fiscal drag on personal income tax schedules that often were not adjusted for inflation. Between 1975 and 1985, the tax level in the OECD area increased by 3.3 percentage points (Chart C). After the mid-1970s, the combination of slower real income growth and higher levels of unemployment apparently limited the revenue raising capacity of governments. In three OECD countries the tax-to-gdp ratio actually fell. Once the average growth in voters real disposable income began to stall, higher taxes probably more often met with taxpayer resistance. In addition, a new consensus emerged on the crises of the welfare state and potentially negative supply-side effects of high statutory tax rates. 1 But during and after the deep recession following the second oil shock (1980), governments in Europe saw tax levels rise further, to finance higher spending on social security and rein in rapidly widening budget deficits. Between 1985 and 1995, the tax level in the OECD area increased again, this time by 2.1 percentage points (Chart D). This was the decade of several "tax revolts", although not necessarily in countries with the highest total tax ratios. Resistance of voters to further tax increases may explain why the tax-to-gdp ratio fell in ten OECD countries. After the mid- 1980s, most OECD countries substantially reduced the statutory rates of their personal and corporate income tax, but the negative revenue impact of widespread tax reforms remained limited because the drain on tax revenues following rate reductions was often offset by reducing or abolishing tax reliefs. Around the mid-1990s, the average (unweighted) tax-take out of GDP in the OECD-area more or less stabilised, suggesting that the upward drift of the unweighted average tax level was approaching its limit. However, during the years the tax-to-gdp ratio rose once more by more than a full percentage point of GDP. Results for the years 2001 to 2006 suggest that at the start of the 21st century the (unweighted) average tax level in the OECD area as a whole may have stopped rising. Chart E shows that between 1995 and 2006 the tax level in the OECD area increased on average by 1.2 per cent. 21