User:Nick Gardner /Sandbox: Difference between revisions

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The burden of taxation rose between 1985 and 2007 in all of the major OECD countries except Britain (see the first table on the [[/Addendum|addendum subpage]]).  There are significant exceptions to every other trend, but the OECD's tax database[http://www.oecd.org/ctp/taxdatabase] records the following changes in the shares  of the components of taxation as occurring in most of its member countries:-
reduction in the share of tax revenue accounted for by personal income tax-flat in UK up in France
* a fall in the contribution of personal income tax (with exceptions that include Britain and France);
 
* a rise in the share taken by social security contributions (with exceptions that include France );
continuously growing share of social security not Fr
* a rise in the share taken by corporate income tax (with exceptions that include all of the larger countries);
 
* a rise in consumption taxes, accounted or mainly by the spread of VAT to every OECD country except the USA;
The share of the corporate income tax in total tax revenues has increased in the majority of the
* an increase in the proportion of the consumption tax take accounted for by general taxation such as VAT, and a corresponding fall in the share of excise and other specific taxes;
OECD countries but not in the large OECD countries (France, Germany, Italy, Japan and the
* a reduction the steepness of the increase in tax rates with rising income (with exceptions that include ); and,
United Kingdom), except in the United States
* a fall in the highest marginal rates of taxation (with exceptions that include ).
 
 
 
but the mix of taxes on goods and services has changed markedly towards
the greater use of general consumption taxes, particularly VAT
 
decline in the revenue
share of specific consumption taxes (such as the excise duties on alcohol, tobacco and vehicle fuels) and
the large rise in revenues from general consumption taxes. The main factor behind the growth of general
consumption tax revenues has been the spread of VAT – the United States is now the only OECD country
that does not use VAT –
 
a reduction of the progressivity of the personal income tax in most OECD countries.4
 
the past 25 years has been the steep decline in
the top rates of personal income tax in OECD countries
All OECD countries except Australia and New Zealand levy compulsory social security
contributions on labour income, in addition to personal income tax. As noted above, there has been a
general upward trend in these contributions

Revision as of 02:50, 17 December 2009

The burden of taxation rose between 1985 and 2007 in all of the major OECD countries except Britain (see the first table on the addendum subpage). There are significant exceptions to every other trend, but the OECD's tax database[1] records the following changes in the shares of the components of taxation as occurring in most of its member countries:-

  • a fall in the contribution of personal income tax (with exceptions that include Britain and France);
  • a rise in the share taken by social security contributions (with exceptions that include France );
  • a rise in the share taken by corporate income tax (with exceptions that include all of the larger countries);
  • a rise in consumption taxes, accounted or mainly by the spread of VAT to every OECD country except the USA;
  • an increase in the proportion of the consumption tax take accounted for by general taxation such as VAT, and a corresponding fall in the share of excise and other specific taxes;
  • a reduction the steepness of the increase in tax rates with rising income (with exceptions that include ); and,
  • a fall in the highest marginal rates of taxation (with exceptions that include ).
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