Revenue Statistics 2001 [electronic resource] : Special Features
Publishing, OECD.
Organisation for Economic Co-operation and Development StaffCorporate Author
 : Organisation for Economic Co-operation and Development,
2001.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year's edition presents two special features. The first reviews a number of current issues related
Description based upon print version of record.
""Table E.  Customs duties collected on behalf of the European Union""""Notes""; ""Special Features""; ""S.1. Current issues in reporting tax revenues""; ""1. Accrual accounting""; ""2. Non-wastable tax credits""; ""Table F.  Reporting of non-wastable tax credits""; ""3. Church taxes""; ""S.2. The impact of GDP revisions on reported tax levels""; ""Table G.  The timing of GDP revisions""; ""Notes""; ""Chart A.  Total tax revenue as percentage of GDP, 1999/Graphique A.  Total des recettes fiscales en pourcentage du PIB""
""Chart 1.  Total tax revenue as percentage of GDP, 1999/Graphique 1.  Total des recettes fiscales en pourcentage du PIB, 1999""
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year's edition presents two special features. The first reviews a number of current issues related
Revenue -- OECD countries -- Statistics -- Periodicals.
Taxation -- OECD countries -- Statistics -- Periodicals.
Revenue StatisticsStatistiques des recettes publiques