Database Specific
Database Specific Abstract AbstractThis database includes tax data classified by 11 categories and sub-categories ranging from full taxing power to no taxing power at all.
Source Source Contact person/organisation Contact person/organisation Direct source Direct sourceBibliographic citation:
Organisation for Economic Co-operation and Development: Tax Statistics. UK Data Service. https://doi.org/10.5257/oecd/tax/2012
Data source(s) used Data source(s) usedData are based on a questionnaire from January 2012.
Data Characteristics Data Characteristics Reference period Reference period1995, 2002, 2005, 2008
Unit of measure used Unit of measure usedMillions of national currency except for Japan and Korea who use billions of national currency.
Population & Scope Population & Scope Geographic coverage Geographic coverageCross-national; National OECD countries
Concepts & Classifications Concepts & Classifications Classification(s) used Classification(s) usedThe term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes.
Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below:
a.1 The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government.
a.2 The recipient SCG can set the rate and any reliefs after consulting a higher level government.
b.1 The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen.
b.2 The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen.
c The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates.
d.1 There is a tax-sharing arrangement in which the SCGs determine the revenue split.
d.2 There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs.
d.3 There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year.
d.4 There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government.
e Other cases in which the central government sets the rate and base of the SCG tax.
f None of the above categories a, b, c, d or e applies.
In the data for 1995, there is only one category under each of the headings a and b as follows:
a The recipient SCG can set the tax rate and any tax reliefs.
b The recipient SCG can set the tax rate.
Other Aspects Other Aspects Other comments Other commentsCopyright Organisation for Economic Co-operation and Development
Recommended uses and limitations Recommended uses and limitationsThis database includes tax data classified by 11 categories and sub-categories ranging from full taxing power to no taxing power at all.
Data are based on a questionnaire from January 2012.
Bibliographic citation:
Organisation for Economic Co-operation and Development: Tax Statistics. UK Data Service. https://doi.org/10.5257/oecd/tax/2012
Millions of national currency except for Japan and Korea who use billions of national currency.
1995, 2002, 2005, 2008
Cross-national; National OECD countries
The term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes.
Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below:
a.1 The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government.
a.2 The recipient SCG can set the rate and any reliefs after consulting a higher level government.
b.1 The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen.
b.2 The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen.
c The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates.
d.1 There is a tax-sharing arrangement in which the SCGs determine the revenue split.
d.2 There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs.
d.3 There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year.
d.4 There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government.
e Other cases in which the central government sets the rate and base of the SCG tax.
f None of the above categories a, b, c, d or e applies.
In the data for 1995, there is only one category under each of the headings a and b as follows:
a The recipient SCG can set the tax rate and any tax reliefs.
b The recipient SCG can set the tax rate.
Copyright Organisation for Economic Co-operation and Development