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Fiscal Relations Across Levels of Government
Purpose

• To collect data to support the activities of the Network on Fiscal Relations across Levels of Government. This includes data on sub national governments' discretion over own revenues and expenditures, on the design of local taxes, on intergovernmental transfers, on sub-central deficits and debt, on indicators of decentralisation, and on macroeconomic management of sub-central finance (fiscal rules).

 Objectives and outputs

• Collection and user-friendly presentation of decentralisation indicators.

Databases

• Fiscal decentralisation

Main Developments for 2013

General aspects

• Data are updated annually. In 2013, data on deficit, debt, and fiscal rules will be available, presented in a user-friendly way on the Fiscal Network's own website.

Revenue Statistics
Purpose

• This annual publication presents a unique set of internationally comparable data on tax revenue levels and tax structures in a common format for all OECD countries from 1965 onwards. It also provides a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.

• Data on government sector receipts and in particular on taxes are essential inputs to many structural economic analyses of individual countries and are increasingly used in international comparisons.

Objectives and outputs

• The tax revenues are primarily grouped into the following high level categories representing the different bases on which taxes are charged. The main groupings are:

- Taxes on income profits and capital gains

- Social security contributions

- Taxes on payroll and workforce

- Taxes on property

- Taxes on goods and services

- Other taxes

• The material is organised in four separate parts. In the main, the data are presented on an accrual basis. The 2013 edition will therefore comprise:

- A commentary on the overall trends over 45 years in levels f the tax burden, the structure of tax revenues and the attribution of revenues by level of government for OECD as a whole and for individual member countries.

- A set of comparative tables and charts describing tax revenues and tax structures for the years 1965-2012.

- A detailed breakdown of tax revenues for each member country for the years 1965-2012 plus some information on how countries finance their social benefits and on social security contributions paid by the general government.

- Comparative tables showing the attribution of government revenues by level of government plus tables for each country analysing the attribution of tax revenues by level of government for the main tax headings.

• The data for each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide described in the publication. The Guide provides a definition of tax revenues and then follows with a definition of both high level and specific tax issues.

• Special features covering specific areas of interest (e.g. the interpretation of tax-to-GDP ratios; the impact of revised GDP figures on reported tax levels; changes to the rules for attributing revenues by level of government) represent an important component of the annual report.

Databases

• Revenue Statistics

 Main Developments for 2013

General aspects

• It is planned to advance the early website publication of the latest results to September - about two months prior to the book publication becoming available.

• Consideration will be given to changing the presentation of the data so that the data for the latest year is no longer marked as provisional.

• There is also a project being conducted with the IMF to investigate the potential for a joint data collection template for OECD Revenue statistics and the IMF's Government Finance Statistics.

Revenue Statistics in Latin America
Purpose

• A strong set of comparative data is key to facilitating fiscal policy dialogue and the assessment of alternative fiscal reforms. 'Revenue Statistics in Latin America is joint publication by the OECD, the inter-American Centre for Tax Administrations (CIAT) and the Economic Commission for Latin America and the Caribbean (ECLAC). The second edition published in November 2012 provided internationally comparable data on tax levels and tax structures for some 15 Latin American and Caribbean (LAC) countries.

• The publication follows the model of the OECD Revenue Statistics database which is based on the OECD Interpretative Guide - a well-established methodology which provides a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. By extending this OECD methodology to LAC countries, Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also, for the first time, between them and OECD countries (including Chile and Mexico).

Objectives and outputs

• The tax revenues are primarily grouped into the following high level categories essentially representing the different bases on which the taxes are charged. The main groupings are:

- Taxes on income, profits and capital gains

- Social security contributions

- Taxes on payroll and workforce

- Taxes on property

- Taxes on goods and services

- Other taxes

• The material is organised in five separate parts. In the main, the data are presented on a cash basis. The second edition comprised:

- A commentary on the overall trends in levels of tax burden over 200 years, the structure of tax revenues and the attribution of revenues by level of government for 15 LAC countries and the OECD as a whole.

- A set of comparative tables and charts describing tax revenues and tax structures for the years 1990 to 2010 for the same groups plus Portugal and Spain.

- A detailed breakdown of tax revenues for each of the selected LAC countries for the years 1990-2010.

- A comparative table showing the attribution of government revenues by level of government plus tables for each country analysing the attribution of tax revenues by level of government for the main tax headings.

- A special feature titled 'Taxation and SMEs in Latin America'.

• The data for each country are presented in a standardised framework based upon the OECD classification of taxes and is Interpretative Guide described in the publication. The Guide provides a definition of tax revenues and then follows with a discussion of both high level and specific classification issues.

Non-member countries involved in the activity

• Argentina, Brazil, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Panama, Paraguay, Peru, Uruguay, Venezuela

Databases

• Revenue Statistics in Latin America

Main Developments for 2013

General aspects

• Delay the publication to enable the inclusion of 2012 data on tax revenues

• Approach countries asking them to supply the relevant data directly to the OECD or to verify/validate the data assembled by the OECD.

Data collection

• Delay the publication to enable the inclusion of 2012 data on tax revenues.

Tax Rates
Purpose

• The OECD tax database provides a comprehensive set of comparative statistics to support tax policy makers, academics and other organisations doing research into tax policy, journalists and other commentators.

• The information covers data on:

- Tax revenue statistics

- Personal taxes

- Corporate and capital income taxes

- Taxes on consumption

Objectives and outputs

• The following represents a summary of the outputs containing comparative data for OECD countries that are included in the database:

- OECD Revenue statistics - a subset of the main comparative tables contained in this publication

- Personal income taxes

- Basic income tax rates and thresholds from 1981 onwards including information on maximum and minimum sub-central government rates; top marginal rates for a single individual

- Rates and provisions for social security contributions paid by employees, employers and the self-employed from 1981 onwards

- Various tables relating to the tax burden on wage income based on the Taxing Wages framework

- An analysis of non-tax compulsory payments which do not qualify as taxes in 2012.

- Corporate and capital income taxes - standard statutory corporate income tax rates from 1981 onwards; information on small business tax rates and other targeted provisions; corporate tax rates relating to sub-central governments including information on minimum and maximum rates; effective statutory tax rates on distributions of domestic source income to residential share-holders.

- Consumption taxes - rates of Value Added Tax (VAT) (from 1976 onwards) including information on reduced rates; registration thresholds for entities participating in the VAT regime plus rates and thresholds for excise taxes (from 23003 onwards) covering alcoholic beverages, tobacco and mineral oils.

Databases

• OECD Tax Database

Main Developments for 2013

General aspects

• Some re-designing of the website to make the presentation clearer.

Taxing Wages
Purpose

• This publication provides details of taxes paid on wages in OECD countries. It covers:

- Personal income taxes and social security contributions paid by employees

- Social security contributions and payroll taxes paid by employers

- Cash benefits received by in-work families

• The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

Objectives and outputs

• The annual publication details shows amounts of taxes and social security contributions levied and cash benefits received for 8 different family types which vary by a combination of household composition and level of earnings. It also presents the resulting average and marginal tax rates (i.e. the tax burden);

- Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits).

- Marginal tax rates show the part of a small increase in of gross earnings or total labour costs that is paid in these levies.

- The definition of an average worker is based on Sectors B-N in ISIC4 for the purposes of these calculations.

• The 2012 Report will contain:

- A review of the main comparative results for 2011 and 2012.

- A graphical exposition of the tax burden between 50% and 250% of average earnings

- Historical trends for 2000-2012

- Descriptions of tax/benefit systems for each country together with the associated tax burden results.

- A special feature titled 'Average personal income tax rate and tax wedge progression'.

Non-member countries involved in the activity

• Brazil, China, India, Indonesia, South Africa

Databases

• Taxing Wages

Main Developments for 2013

General aspects

• It is planned to advance the early web-based publication of the latest results to March - about two months prior to the book publication becoming available.

Benefits and Wages
Purpose

• Monitor reforms of tax and benefits systems and their impact on work incentives and income adequacy. Results are used as the basis of the OECD's "Benefits and Wages" publication and as inputs into a wide range of studies produced within and outside the OECD. In addition, the group develops and maintains tax-benefit models. These computer models allow a wide range of tax and benefit indicators to be produced. Finally, the online "tax-benefit calculator" and tax-benefit models for 33 OECD and an additional 6 EU countries are available on the web-page www.oecd.org/els/social/workincentives and are updated annually.

• The Benefits and Wages series addresses the complicated interactions of tax and benefit systems for different family types and labour market situations. The series is a valuable tool used to compare the different benefits made available to those without work and those with different levels of in-work income. The resulting indicators (such as 'net replacement rates') are useful for addressing issues of both work incentives and adequacy of household incomes.

 • Recent updates include calculations of incomes and work incentives net of childcare costs. Country coverage has been extended to include a 2011 model for Chile. Preliminary models have been developed for Russia.

• An interface for interactive web access to tax-benefit models ("tax-benefit calculator") is available on the web-page www.oecd.org/els/social/workincentives. Also available on this web page are country files and model output for 39 countries.

Non-member countries involved in the activity

• Bosnia and Herzegovina, Bulgaria, Cyprus, Latvia, Lithuania, Macedonia, Malta, Republic of Serbia, Romania, Russian Federation

Databases

• Benefits and Wages

Main Developments for 2013

General aspects

• On-line publication of 2011 tax-benefit models, country files and an expanded range of work incentive and income adequacy indicators for 39 countries. Ad hoc update of policy summary tables. Development of 2012 models for 39 countries (plus adding Chile years prior to 2011 for Chile). Continue up-date of synthetic earnings distribution data, by gender, to latest post-crisis year available.

Data collection

• include Chile.