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  Foreword
  This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD.
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  Introduction
  The purpose of this annual publication is to provide internationally comparative data on tax levels and tax structures in member countries of the OECD. The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide as contained in Annex A to this Report.
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  Tax Revenue Trends, 1965-2008
  This annual Report presents detailed internationally comparable data on the tax revenues of OECD countries for all levels of government. The present edition provides outturn data on tax revenues in 1965-2007. In addition, revenue estimates for 2008 are included. For the purpose of this Report the term "taxes" is confined to compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. In the OECD classification, taxes are classified by the base of the tax: income and profits (heading 1000), payroll (heading 3000), property (heading 4000), consumption (heading 5000) and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes, classified under heading 2000. The tax concept, the classification of taxes and the accrual basis of reporting are set out in the Interpretative Guide to the Revenue Statistics; see Annex A to this Report.
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  Tax Levels and Tax Structures, 1965-2007
  In all of the following tables a dash (–) indicates zero, a blank space not available/or not applicable and (*) estimated. The main series in this volume cover the years 1965 to 2007. Figures referring to 1966-1969, 1971-1974, 1976-1979, 1981-1984, 1986-1989, 1991-1994, 1996-1999, 2001-2004 and 2006 have been omitted because of lack of space. A complete series is, however, available on CD-ROM. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.
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  Country Tables, 1965-2007
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  Tax Revenues by Sub-sectors of General Government 1975, 1985 and 2007
  The tax data presented in this part of the Report have been attributed to the subsectors of general government identified in Section J of the Interpretative Guide (see Annex A) and the attribution criteria used are those set out in that guide. The column "supranational" reports the customs duties collected by the fifteen EU member States on behalf of the European Union.
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  Non-Tax Revenues and Grants
  Government current receipts, other than the proceeds of borrowing and repayments of previous government lending, comprise tax revenue, current non-tax revenue and grants. Up to the present page, this publication has provided data on tax revenue which for all countries provide the bulk of revenue. In this part summary information, on the basis of data collected by the International Monetary Fund, is provided on current non-tax revenue and grants in order to have a more complete view of the different ways in which OECD governments finance their expenditures.
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