Taxation/Addendum: Difference between revisions

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imported>Nick Gardner
imported>Nick Gardner
 
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|align="center"|36.6
|align="center"|36.6
|align="center"|39.8<sup>*</sup>
|align="center"|39.8<sup>*</sup>
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|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>
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::::::<sup>*</sup> 2006
::::::<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])
(Source OECD revenue statistics (2008)[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html])
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(Source:OECD (2008) Revenue Statistics[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html] )
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==
==High-earners' marginal tax rates==
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(Source: OECD ''Taxing Wages''[http://www.oecd.org/document/6/0,3343,en_2649_34533_42714758_1_1_1_1,00.html])
(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 08:47, 9 December 2012

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This addendum is a continuation of the article Taxation.

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])