Taxation/Addendum: Difference between revisions

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==Levels of taxation==
==The  tax burden==
Tax revenues in the developed countries amount, typically, to 30 to 40 per cent of GDP, compared with 10 to 15 per cent at the beginning of the 20th century.
(According to the OECD definition of tax revenues  % of GDP)
:::{|class = "wikitable"
!
!align="center"|     Japan     
!align="center"|      Italy      
!align="center"|    France   
!align="center"|   Germany   
!align="center"| United States
!align="center"| United Kingdom
!align="center"|      OECD      
|-
|1985
|align="center"|27.5
|align="center"|33.6
|align="center"|42.8
|align="center"|36.1
|align="center"|25.6
|align="center"|37.6
|align="center"|32.7
|-
|2007
|align="center"|27.9<sup>*</sup>
|align="center"|43.3
|align="center"|43.6
|align="center"|36.2
|align="center"|28.3
|align="center"|36.6
|align="center"|39.8<sup>*</sup>
|-
|2011
|align="center"|27.6<sup>+</sup>
|align="center"|42.9
|align="center"|44.2
|align="center"|37.1
|align="center"|25.1
|align="center"|35.5
|align="center"|33.6<sup>+</sup>
|}


==Components of taxation==
::::::<sup>*</sup> 2006 ; <sup>+</sup> 2010


===Personal income tax===
(Source OECD revenue statistics (2008)[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html])
Personal income tax accounts for about 25 per cent of the average tax receipts of the OECD countries


===Corporate income tax===
==The [[tax wedge]]  ==
Corporate income tax accounts for about 11 per cent of the average tax receipts of the OECD countries
(Taxation as a percentage  of total labour costs, 2008)
:::{|class = "wikitable"
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Japan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Italy&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp; France&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp; Germany &nbsp;&nbsp;
!align="center"| United States
!align="center"| United Kingdom
|-
|align="center"|29.5
|align="center"|46.5
|align="center"|49.3
|align="center"|52
|align="center"|30.1
|align="center"|32.8
|}


===Social security contributions===
(Source: OECD Taxing Wages 2007/2008 [http://www.oecd.org/document/6/0,3343,en_2649_34533_42714758_1_1_1_1,00.html#table_01]
Social security contributions account for about 24 per cent of the average tax receipts of the OECD countries


===Taxes on consumption===
==The changing composition of taxation==
Taxes on consumption account for about 25 per cent of the average tax receipts of the OECD countries
(OECD averages, % of total tax receipts)
:::{|class = "wikitable"
!
!&nbsp;&nbsp;1965&nbsp;&nbsp;
!&nbsp;&nbsp;1985&nbsp;&nbsp;
!&nbsp;&nbsp;2006&nbsp;&nbsp;
|-
!Personal income tax
|align="center"|30
|align="center"|30
|align="center"|25
|-
!Corporation income tax
|align="center"|9
|align="center"|8
|align="center"|11
|-
!Employees' social security contributions
|align="center"|6
|align="center"|7
|align="center"|9
|-
!Employers' social security contributions
|align="center"|10
|align="center"|13
|align="center"|15
|-
!Payroll tax
|align="center"|1
|align="center"|1
|align="center"|1
|-
!General consumption tax
|align="center"|14
|align="center"|16
|align="center"|19
|-
!Specific consumption taxes
|align="center"|24
|align="center"|16
|align="center"|11
|}
Source:OECD (2008) Revenue Statistics[http://www.oecd.org/document/58/0,3343,en_2649_34533_39498298_1_1_1_37427,00.html]<br>
See also the OECD's tax database[http://www.oecd.org/ctp/taxdatabase]


===Taxes on wealth and property===
==High-earners' marginal tax rates==
(marginal rates for employees earning 250% of average earnings - percent)


===Environmental taxation===
:::{|class = "wikitable"
!
!align="center"|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Italy&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp;&nbsp; France&nbsp;&nbsp;&nbsp;
!align="center"|&nbsp;&nbsp; Sweden &nbsp;&nbsp;
!align="center"| United States
!align="center"| United Kingdom
|-
!1981/2
|align="center"|13.5
|align="center"|22.5
|align="center"|44.0
|align="center"|27.6
|align="center"|12.5
|-
!2005/6
|align="center"|16.0
|align="center"|15.3
|align="center"|25.0
|align="center"|13.0
|align="center"|18.0
|}


==References==
(Source: OECD ''Taxing Wages 2007/2008.2008 edition ''[http://www.oecd.org/document/6/0,3343,en_2649_34533_42714758_1_1_1_1,00.html])
 
<</references>>

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This addendum is a continuation of the article Taxation.

The tax burden

(According to the OECD definition of tax revenues  % of GDP)

     Japan            Italy           France       Germany    United States United Kingdom       OECD      
1985 27.5 33.6 42.8 36.1 25.6 37.6 32.7
2007 27.9* 43.3 43.6 36.2 28.3 36.6 39.8*
2011 27.6+ 42.9 44.2 37.1 25.1 35.5 33.6+
* 2006 ; + 2010

(Source OECD revenue statistics (2008)[1])

The tax wedge

(Taxation as a percentage of total labour costs, 2008)

     Japan            Italy           France       Germany    United States United Kingdom
29.5 46.5 49.3 52 30.1 32.8

(Source: OECD Taxing Wages 2007/2008 [2]

The changing composition of taxation

(OECD averages, % of total tax receipts)

  1965     1985     2006  
Personal income tax 30 30 25
Corporation income tax 9 8 11
Employees' social security contributions 6 7 9
Employers' social security contributions 10 13 15
Payroll tax 1 1 1
General consumption tax 14 16 19
Specific consumption taxes 24 16 11

Source:OECD (2008) Revenue Statistics[3]
See also the OECD's tax database[4]

High-earners' marginal tax rates

(marginal rates for employees earning 250% of average earnings - percent)

      Italy           France       Sweden    United States United Kingdom
1981/2 13.5 22.5 44.0 27.6 12.5
2005/6 16.0 15.3 25.0 13.0 18.0

(Source: OECD Taxing Wages 2007/2008.2008 edition [5])