Taxation, in this context, includes all direct and indirect taxation including health and social insurance contributions. On this basis the GDP ratio for Ireland from 1990 to 1996 was as follows: 1990, 35.2 per cent; 1991, 35.7 per cent; 1992, 36.1 per cent; 1993, 36.2 per cent; 1994, 37.4 per cent; 1995, 35.2 per cent; 1996, 32.8 per cent.
According to Table 3 of "OECD Revenue Statistics 1965-1995", the unweighted average taxation-GDP ratio for the EU 15 is 1994, the latest available year, was 42.5 per cent. The Deputy might note that all international data give rise to comparability problems.
In the Irish context moreover, owing to the significant difference between GDP and GNP, the latter is considered more appropriate for comparison purposes. The taxation to GNP ratio for Ireland from 1990 to 1996 was as follows: 1990, 39.4 per cent; 1991, 39.6 per cent; 1992, 40.4 per cent; 1993, 40.7 per cent; 1994, 41.7 per cent; 1995, 40.2 per cent; 1996, 39.3 per cent.