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Dáil Éireann debate -
Wednesday, 23 Nov 1988

Vol. 384 No. 6

Written Answers. - OECD Taxation Table.

60.

asked the Minister for Finance if he will provide the latest up-date of the OECD taxation table (details supplied).

The international comparative data on taxation supplied by the Deputy were published in a table contained in "OECD in Figures", a statistical supplement to the OECD Observer No. 152 June-July 1988. A complete update of the particular table will not be available for some time. A partial update using such more recent information as is available is contained in the following table:

Taxation*

Total Tax Receipts % of GDP

Tax Structures as % of total tax receipts

Rate Schedules of Central Government Tax**

Disposable income of Average Production Worker as % of gross pay†

Personal Income Tax

Corporate Income Tax

Social Security Contributions

Taxes on Goods and Services

Other Taxes

Lowest Rate %

Highest Rate %

Single Person

Married with Children††

Employees

Employers

Australia

31.4

46.6

9.0

0.0

0.0

30.5

13.9

76.5

84.4

Austria

42.6

23.4

3.4

13.3

15.8

32.1

12.0

72.7

90.0

Belgium

45.4

33.7

6.6

13.7

17.3

24.0

4.7

63.6

83.1

Canada

33.2

37.0

8.1

4.8

8.7

29.7

11.7

76.0

88.2

Denmark

50.6

47.8

6.2

1.8

1.2

35.4

7.6

53.2

63.3

Finland

38.4

48.1

3.7

0.0

9.0

35.8

3.4

66.3

78.4

France

44.2

13.0

5.1

11.9

27.4

29.4

13.2

77.0

91.6

Germany

37.5

28.6

6.0

16.1

19.1

25.2

5.0

64.8

79.1

Greece

36.7

13.1

4.0

13.7

14.3

45.4

9.5

81.7

100.7

Iceland

Ireland

40.2

32.6

3.5

5.0

9.1

44.1

5.7

35.0

58.0

65.7

79.3

Italy

35.9

6.5

24.6

24.6

74.3

85.6

Japan

28.8

25.1

20.7

10.9

15.4

13.4

14.5

83.8

89.9

Luxembourg

42.4

26.5

16.7

10.3

13.8

24.5

8.2

71.4

95.8

Netherlands

45.5

20.3

7.3

18.1

17.3

26.0

11.0

62.2

72.9

New Zealand

32.9

62.6

7.0

0.0

0.0

26.9

3.5

74.3

83.3

Norway

49.8

22.8

13.3

6.5

14.9

38.8

3.7

66.2

82.4

Portugal

32.4

8.5

18.5

48.0

85.4

91.5

Spain

30.4

17.7

5.9

6.9

29.4

32.0

8.1

80.2

84.8

Sweden

53.5

38.0

4.7

0.0

24.1

24.8

8.4

63.9

74.2

Switzerland

32.6

34.9

6.2

10.0

9.9

18.8

20.2

78.3

89.9

Turkey

22.7

26.9

12.1

4.3

7.5

31.5

17.7

69.8

70.0

United Kingdom

39.0

27.9

10.3

8.2

9.1

30.9

13.6

69.4

81.7

United States

28.9

35.4

7.0

11.5

17.3

17.5

11.3

72.9

80.4

Notes:

—Not available.

*1986.

**International comparison have to take into account differences countries in: the point at which income first becomes taxable; the amount of tax reliefs; rates of employees' social security contributions; rates of local income taxes.

†This percentage is influenced both by the tax level and the relative weight of taxation from personal income taxes and employees' social security contributions.

††Takes account of family allowances and/or tax reliefs.

Source: Revenue Statistics of OECD Member Countries, 1965-1987, OECD Paris, 1988; The Tax/Benefit Position of Production Workers, 1983-1986, OECD Paris, 1987.

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