Organisation for Economic Co-operation and Development

AITRAW = All in average income tax rates at average wage OECD Taxing Wages. Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

CGPITRT: Central government personal income tax rates and threshold   This table reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. The table also reports basic/standard tax allowances, tax credits and surtax rates. The information is applicable to a single person without dependents. The threshold, tax allowance and tax credit amounts are expressed in national currencies Tapered means that the tax relief basic amount is reduced with increasing income Further explanatory notes may be found in the Explanatory Annex This data represents part of the data presented within the Excel file “Personal income tax rates and thresholds for central governments - Table I.1”. The Data for 1981 to 1999 is not included here within as not all the data for these years is either available, or can be verified. The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.” Tax policy Analysis homepage OECD Tax Database Taxing Wages Dissemination format(s) This data is also presented through the OECD Tax database webpage. OECD Tax Database

Tables show earmarked grants classified into the 10 functions (or policy areas) for which they are disbursed. Functions are the same as used in the Classification of Functions of Government (COFOG) by the System of National Accounts. A 'miscellaneous' category has been added to these 10 functions to allow for situations where a precise breakdown by function is not available.

 This indicator measures the proportion of earnings that are lost to either higher taxes or lower benefit entitlements when a jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial disincentives to participate in the labour market.

Related data is available here: https://knoema.com/PTRCCSA/ptrs-for-parents-claiming-guaranteed-minimum-income-gmi-benefits-and-using-childcare-services This indicator measures the proportion of earnings that are lost to either higher taxes, lower benefits or childcare costs when a parent with young children takes up full-time employment and requires use of centre-based childcare services.

General government debt-to-GDP ratio is the amount of a country's total gross government debt as a percentage of its GDP. It is an indicator of an economy's health and a key factor for the sustainability of government finance. "Debt" is commonly defined as a specific subset of liabilities identified according to the types of financial instruments included or excluded. Debt is thus obtained as the sum of the following liability categories (as applicable): currency and deposits; securities other than shares, except financial derivatives; loans; insurance technical reserves; and other accounts payable. Changes in government debt over time reflect the impact of government deficits. This indicator is measured as a percentage of GDP. All OECD countries compile their data according to the 2008 System of National Accounts (SNA).

Gross fixed capital formation in the health care system is measured by the total value of the fixed assets that health providers have acquired during the accounting period (less the value of the disposals of assets) and that are used repeatedly or continuously for more than one year in the production of health services. While human resources are essential to the health and long-term care sector, physical resources are also a key factor in the production of health services. How much a country invests in new health facilities, diagnostic and therapeutic equipment, and information and communications technology (ICT) can have an important impact on the capacity of a health system to meet the healthcare needs of the population. Having sufficient equipment in intensive care units and other health settings helps to avoid potentially catastrophic delays in diagnosing and treating patients. Non-medical equipment is also important, notably the IT infrastructure needed to better monitor population health, both in acute situations and in the long term. Investing in capital equipment is therefore a prerequisite to strengthening overall health system resilience.

IPAW = Income as a percentage of the average wage This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In addition, it brings to light two relevant aggregates that do not belong to this conceptual frame work: the Total Revenue and the Total Expenditure of the general government sector. Unit of measure used - National currency; current prices. Expressed in millions.

It provides a breakdown of government expenditure according to their function. To meet this end, economic flows of expenditure must be aggregated according to the Classification of the Functions of Government (COFOG).

The OECD has collected data for public expenditure on labour market programmes (LMPs) continuously since the mid-1980s. For most longstanding Member countries, data according to a consistent classification system and definition of scope are available for reference years 1985 to 2002. Starting with reference year 1998, Eurostat started collecting and publishing data according to a somewhat different classification system and definition of scope. In line with agreements for bilateral coordination of data collection, the OECD after some time adopted - for non-Eurostat OECD Member countries as well as Eurostat countries – most of the features of the Eurostat system. This allows the OECD to use data collected by Eurostat rather than making a separate data request to the 20 Eurostat countries that are members of the OECD. OECD data according to the "new" classification and definition of scope are generally available for reference year 2002 onwards, or 1998 onwards for Eurostat countries. These data are often used in time-series applications, e.g. for documenting long-term trends in total social expenditure (ìn which labour market programmes are one component), or in time-series regressions that attempt to estimate the impact of training programmes vs. job-creation programmes on unemployment. It is no longer practicable to do such work using only the "old" data which stop in 2002 or the "new" data which start in 2002 or 1998. If the two data sets are combined using crude extrapolation and splicing techniques, time-series movements will result primarily from statistical breaks (i.e. changes in definition and coverage of the statistics) rather than real changes in spending patterns. The unit of measure used depends on the members in dimension 'Country', 'Measure'

OECD National Account Statistics are based on the System of National of Accounts (SNA), a set of internationally agreed concepts, definitions, classifications and rules for national accounting. Using SNA terminology, general government revenue consists of central, state and local governments, and social security funds. State government is only applicable to the nine OECD member countries that are federal states: Australia, Austria, Belgium, Canada, Germany, Mexico, Spain (considered a de facto federal state in the National Accounts data), Switzerland and the United States. Revenues encompass social contributions (e.g. contributions for pensions, health and social security), taxes other than social contributions (e.g. taxes on consumption, income, wealth, property and capital), and grants and other revenues. Grants can be from foreign governments, international organizations or other general government units. Other revenues include sales, fees, property income and subsidies. The aggregates presented (taxes other than social contributions, social contributions, and grants and other revenues) are not directly available in the OECD National Accounts, and were constructed using sub-account line items.

The Public Sector Debt database includes quarterly detailed information on all liabilities which constitute debt instruments, by initial and residual maturity, which are held by the government, and more broadly the public sector. The debt instruments are those instruments that require the payment of principal and interest or both at some point(s) in the future. All liabilities are considered debt, except liabilities in the form of equity and investment fund shares and, financial derivatives and employee stock options.

This database provides a set of indicators that reflect the level and structure of central government support for business R&D; in form of R&D; tax incentives and direct funding across OECD member countries and ten non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Romania, Russian Federation, and South Africa). This includes time-series indicators of tax expenditures for R&D;, based on the latest 2017 OECD data collection on tax incentive support for R&D; expenditures that was completed in July 2017. These estimates of the cost of R&D; tax relief have been combined with data on direct R&D; funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D.; The latest indicators and information on R&D; tax incentives also feature on the dedicated OECD website Measuring R&D; tax incentives.Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D; to be used in the future. For general and country-specific notes on the estimates of government tax relief for R&D; expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdfThe sources for the other indicators (direct funding of BERD, BERD and GDP) include the OECD databases on Main Science and Technology Indicators and Eurostat R&D; statistics.

This dataset presents reference statistics (GDP, Total Government Expenditure, deflators, etc.) that are used to calculate some of the indicators on educational expenditure included in the indicators dataset.

Social expenditure aggregates: The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition.

The subnational government finance dataset presents data on the institutional organisation at local and regional levels as well as on public finance. Financial data cover the general government sector and subnational government subsector (state and local government levels) in the 35 OECD member countries and in the EU. Four main dimensions are presented: expenditure (including investment), revenue, budget balance and debt. The dataset is released as a beta version. Data at country level are derived mainly from the OECD National Accounts harmonised according to the new standards of the System of National Accounts (SNA) 2008, implemented by most OECD countries since December 2014. They are complemented by data from Eurostat, IMF (Australia, Chile), and national statistical institutes for some countries or indicators (in particular, territorial organisation). Data were extracted in February 2017 and are from 2015, unless otherwise specified

Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

Targeted statutory corporate income tax rate - This table reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. A 'small business corporate tax rate' may be a special statutory corporate tax rate applicable to (all or part of) the taxable income of qualifying 'small' firms (e.g., meeting a turnover, income, or asset test), or an effective corporate tax rate below the basic statutory corporate rate provided through a tax deduction or credit for 'small' firms determined as a percentage of qualifying taxable income (e.g., up to a given threshold). If corporate income is taxed at progressive rates, the rate typically applying for 'small' firms should be reported. Where the central government, or sub-central government, or both, have a lower small business tax rate, the applicable central and sub-central rates are both shown (to enable a combined rate calculation). Thus, for example, where only the sub-central government has a small business rate, the basic central corporate income tax rate is shown in order to compute the combined central and sub-central tax rate on small business (a cross-check with Table II.3 shows whether the central or sub-central rate is basic or not).

SCCIT = Sub-Central Corporate Income Tax   Sub-central corporate income tax rates - This table reports information on sub-central government (statutory) corporate income tax rates in the representative case which is used in Table II.1, which can be based on a representative city or an average of sub-central rates. Countries are grouped according to the determination of the sub-central tax base (the representative rate). Minimum and maximum sub-central rates across states/localities are also reported.

Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation. PIT: Personal Income Tax CIT: Corporate Income Tax CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income) MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level. FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax) PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax) PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level) SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level) NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits) CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid) OTH - Other types of systems

The term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes.   Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :   a.1 - The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government. a.2 - The recipient SCG can set the rate and any reliefs after consulting a higher level government. b.1 - The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen. b.2 - The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen. c - The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates. d.1 - There is a tax-sharing arrangement in which the SCGs determine the revenue split. d.2 - There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs. d.3 - There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year. d.4 - There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government. e - Other cases in which the central government sets the rate and base of the SCG tax. f - None of the above categories a, b, c, d or e applies.   In the data for 1995, there is only one category under each of the headings a and b as follows: a - The recipient SCG can set the tax rate and any tax reliefs. b - The recipient SCG can set the tax rate.

This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.

The simple approach of comparing the tax/benefit position of example households avoids many of the conceptual and definitional problems involved in more complex international comparisons of tax burdens and transfer programmes. However, a drawback of this methodology is that the earnings of an average worker will usually occupy a different position in the overall income distribution in different economies, although the earnings relate to workers in similar jobs in various OECD Member countries. Because of the limitations on the taxes and benefits covered in the Report, the data cannot be taken as an indication of the overall impact of the government sector on the welfare of taxpayers and their families. Complete coverage would require studies of the impact of indirect taxes, the treatment of non-wage labour income and other income components under personal income taxes and the effect of other tax allowances and cash benefits. Complete coverage would also require that consideration be given to the effect on welfare of services provided by the state, either free or below cost, and the incidence of corporate and other direct taxes on earnings and prices. Such a broad coverage is not possible in an international comparison of all OECD countries. The differences between the results shown here and those of a full study of the overall impact on employees of government interventions in the economy would vary from one country to another. They would depend on the relative shares of different kinds of taxes in government revenues and on the scope and nature of government social expenditures. The Report shows only the formal incidence of taxes on employees and employers. The final, economic incidence of taxes may be quite different, because the tax burden may be shifted from employers onto employees and vice versa by market adjustments to gross wages. The income left at the disposal of a taxpayer may represent different standards of living in various countries because the range of goods and services on which the income is spent and their relative prices differ as between countries. In those countries where the general government sector provides a wide range of goods and services (generous basic old age pension, free health services, public housing, university education, etcetera), the taxpayer may be left with less cash income but may enjoy the same living standards as a taxpayer receiving a higher cash income but living in a country where there are fewer publicly provided goods and services.

This current Taxing Wages model has evolved from 2 earlier versions. The latest version is based on calculations for the Average Worker (AW) in the private sector (see glossary term), and the results are shown for 8 household types covering one- and two-earner families of varying size and different fractions of average gross wage earnings. There are 14 separate tax burden measures that describe the tax and benefit position of these families. This approach was first followed in the 2005-2006 Taxing Wages publication, which also applied these assumptions to calculate tax burden measures as of 2000. These assumptions have been applied since then in the more recent Taxing Wages publications and website databases. The first version of the Taxing Wages model (historical model A) was based on a more narrow definition of the average worker: the Average Production Worker (APW) solely from the manufacturing sector (see glossary term). It included only two of the current 8 family types, and the results are shown for only 3 of the existing 14 tax burden measures. This model was applied to data for years 1979-2004. The second version (historical model B) continued to use the Average Production Worker (APW) basis for its calculations, but was expanded to cover the full 8 family types that are currently used, and increased the number of tax burden measures to 12 of the 14 currently used. This model was applied to data for years 1997-2004.

This table shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT rate first applies.