Taxation

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OECD countries continued to use tax policy to ease cost of-living challenges in 2023 amid growing spending pressures related to long-term challenges such as climate change and population ageing, which will require higher revenues.

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In federal countries, 17.8% of tax revenues were received at state level and 7.3% at local government level on average in 2022.

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In unitary countries, the share of local government revenues was 10.3% on average, ranging from 0.6% in Estonia to 35.1% in Sweden.

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The latest edition provides final data on tax revenues for the period from 1965 up to 2022, a year marked by Russia’s illegal invasion of Ukraine and the highest levels of inflation in OECD countries for over three decades.

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In addition, provisional estimates of tax revenues in 2023 are included for almost all OECD countries.1 OECD countries continued to use tax policy to ease cost-of-living challenges in 2023 amid growing spending pressures related to long-term challenges such as climate change and population ageing, which will require higher revenues (OECD, 2024[1]), (OECD, 2024[2]).

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Includes 1300 Unallocable between personal and corporate income tax, 3000 Taxes on payroll and workforce and 6000 Other taxes.

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The GDP figures are based on the OECD Annual National Accounts (ANA – SNA) for the 35 OECD countries where the calendar year is the same as the reporting year.

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Data for Australia and Japan show the change between 2021 and 2022 as preliminary data for 2023 was not available for these countries.

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After the mid-1980s, most OECD countries substantially reduced the statutory rates of their personal and corporate income tax, although the negative revenue impact was often offset by reducing or abolishing tax reliefs.

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For more detailed analysis of the long-term evolution of tax revenues, please see the Special Feature in the 2023 edition of this report, which examines the buoyancy of tax revenues in OECD countries between 1980 and 2021 (OECD, 2023[3]).

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Nevertheless, several trends have emerged up to 2022 – the latest year for which data is available for all 38 OECD countries.

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These countries tend to have relatively low PIT revenues and high revenues from social security contributions or CIT, but this impact is only observed in the data after 1990.

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The highest share of self-employed or non-employed social security contributions was in Czechia (8.4%), followed by the Netherlands and Poland, at 7.5% and 7.4% of total revenues respectively.

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The exceptions were Canada and Mexico, where the share declined between 1975 (1980 for Mexico due to data availability) and 2022.

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In Colombia, the share of central government receipts was 75.2% in 2022, with regional governments receiving 4.8% of total revenues and local governments receiving 11.8%.

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In these countries, an average of 64.6% of revenues were derived at the central level in 2022, with social security funds accounting for 24.6%.

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Property taxes provide a much larger share of revenues at the subnational level, and account for over 90% of revenues in four countries: Israel, Ireland, Greece and the United Kingdom.

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By contrast, the share of income taxes and taxes on goods and services is generally lower at the sub-central level, although over 90% of sub-central revenues in Finland, Luxembourg and Sweden was derived from income taxes in 2022.

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In 2016, the figure includes the 2016 payment of 99.12 million euros and also a payment of 75.89 million euros which was due in Quarter 4 of 2015 but was paid in Quarter 1 of 2016.

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From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.

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The ‘gross basis’ is the opposite, treating non-wastable tax credits entirely as expenditure provisions, with neither the transfer component nor the tax expenditure component deducted from tax revenues, as shown in columns 6 and 9.

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Financing of social security-type benefits in OECD countries A memorandum item6 in Revenue Statistics 2024 describes the financing of social security-type benefits in OECD countries.

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Together, social security contributions and other earmarked taxes account for over 90% of the financing of social security-type benefits in 27 of the 35 OECD countries that provide this level of data (including 10 countries where they account for 100%).

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Iceland has a tax-to-GDP ratio of 35.2%, in the top-third of OECD countries, and a combined ratio of 41.3%, which is the ninth-highest in the OECD.

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Notes At the time Revenue Statistics 2024 was published, provisional data on tax revenues in 2023 for Australia was not available nor were provisional figures on social security contributions in Japan.

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In 2016, Iceland received revenues from one-off stability contributions from entities that previously operated as commercial or savings banks and were concluding operations.

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Excise taxes interact with customs duties as well as the value-added tax (VAT); although this chapter focuses on revenues from excise taxes rather than customs duties and VAT, Box 2.1 provides additional detail on this interaction.

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Notwithstanding the potential breadth of the WHO definition of health taxes,1 this chapter will focus on excise taxes on alcohol, tobacco and sugar-sweetened beverages (SSBs)2.

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All OECD countries tax alcohol and tobacco while an increasing number tax SSBs, although data is only available for 12 countries in this chapter (OECD, 2022[3]).3 The emergence of ‘health taxes’ as a concept first arose from developments not in tax policy but in the health sector (Lauer et al., 2022[4]).

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Taxes account for at least 60% of the purchase price of a pack of cigarettes in almost all OECD countries, while the World Health Organisation recommends this proportion be at least 75% (OECD, 2022[3]).

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Excises and other health taxes Excise taxes, classified under category 5121 of the Interpretative Guide (Annex A), are taxes levied as a product specific unit tax on a predefined limited range of goods.

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An analogous phenomenon may occur within countries where neighbouring sub-national jurisdictions impose health taxes at different rates (Bollinger and Sexton, 2023[10]).

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It covers the period from 2000 up to 2022, the most recent year for which final Revenue Statistics data is available for all OECD countries.

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In 27 of the 38 OECD countries, revenues from excise taxes on tobacco were the principal source of health tax revenues, exceeding 50% of total revenues in 25 of these.

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Revenues from excises on SSBs in the 12 countries for which data for 2022 is available ranged from 0.69% of total tax revenues in Mexico to less than 0.05% of total revenues in France, the United Kingdom and Ireland.

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Revenues from health excise taxes have declined as a proportion of GDP over this period on average across the OECD (especially since 2010) due to declines in revenues from excise taxes on alcohol and tobacco.

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According to (OECD, 2023[11]), the proportion of the population aged 15 and over that smokes daily has fallen sharply across the OECD on average, from 20.6% in 2011 to 15.9% in 2021, with 32 of the 37 countries for which data is available observing a decline.

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As with other taxes, indexing health excises is an important means of ensuring their effectiveness as a mechanism for both generating revenues and reducing consumption (OECD, 2024[12]).

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Of the eleven countries that reported revenues from excise taxes on SSBs in 2022 to OECD Revenue Statistics for this edition of the report, only two countries (Belgium and Netherlands) reported a decline in revenues from this category between 2000 and 2022.

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The OECD average is based on 37 OECD countries reporting at least one health excise tax revenue in 2000 (excluding Türkiye due an absence of data).

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Health excise tax revenue data are sourced from OECD Revenue Statistics (category 5121) for the 37 OECD countries displayed.

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This chapter shows revenues from health taxes (exclusively those levied through excises) on alcohol and tobacco products as well as SSBs across the OECD between 2000 and 2022 based on data provided by OECD countries for Revenue Statistics OECD 2024.

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Revenues from tobacco and alcohol have declined as a share of GDP in almost all OECD countries since 2000, resulting in a steady overall decline in total revenues from health taxes as a share of GDP on average.

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Notes: This table provides an overview on the reporting of health excise tax revenue by country for the years 2000, 2010 and 2022.

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Norway is one of the countries for which revenues on SSBs are included in the chapter but data is not shown for 2022 as its SSB excise tax was abolished in 2021.

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According to (Goodchild, Nargis and Tursan d’Espaignet, 2018[15]), the economic costs of smoking attributable diseases was equivalent to 2.2% of GDP on average across high-income countries in 2012.

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The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

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The definitions of social security contributions, payroll taxes and general government are those set out in §40 to §46, §47 and §3 to §4 of the Interpretative Guide.

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Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list.

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Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets.

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For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April.

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Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520.

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Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund).

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Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included.

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Heading 2000: The data include social security contributions paid by the governments for their employees as well as the contributions for special regimes (teachers and magistrates).

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Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated, except for the healthcare fee of students in higher education included also into 2320 (in effect from 2021).

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Heading 4400: Negative values in Stamp duties are due to repayments during transition time from Stamp duties to Transfer tax.

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From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year.

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Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue) and research allowance for incorporated businesses (paid out of corporate income tax revenue).

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The data for years 1965 to 1973 are on fiscal year basis (commencing on 1st April) and are therefore not strictly comparable with the data for later years, which are on a calendar year basis.

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Heading 2200: Since 1976 income tax paid by corporations and corporation profits tax have been replaced by corporation tax.

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Section 6000: Regional Tax on Productive Activities (IRAP); it is a tax on the value of production therefore its taxable base is different from other groups tax bases.

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The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself.

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Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown.

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Heading 2000: From 1998 the figures include some violuntary contributions and the breakdown between premiums paid by employees (2100) and by self employed / non-employed has been estimated.

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Heading 5213: Small amounts (less than 2.3 millions euros) of hunting and fishing licence receipts which should be classified here have been omitted.

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Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax.

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Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues.

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Since 1995, the data are consistent with those transmitted to Eurostat in the framework of Government Finance Statistics (ESA).

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Figures prior to 1970 are not strictly comparable with those of later years, though the amounts involved are insignificant.

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