User:Nick Gardner /Sandbox
reduction in the share of tax revenue accounted for by personal income tax-flat in UK up in France
continuously growing share of social security not Fr
The share of the corporate income tax in total tax revenues has increased in the majority of the OECD countries but not in the large OECD countries (France, Germany, Italy, Japan and the United Kingdom), except in the United States
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