Dáil Éireann díospóireacht -
Tuesday, 9 Mar 1993

Vol. 427 No. 6

Written Answers. - Budget Aggregates.

Thomas P. Broughan

Ceist:

76 Mr. Broughan asked the Minister for Finance the size of the Irish current and capital budgets as a proportion of GDP and GNP; the way in which these ratios compare with those of our EC and OECD partners; the similar ratio of direct and indirect taxes to GDP and GNP; and the way in which these compare with the rest of the EC and OECD.

Minister for Finance (Mr. B. Ahern)

The domestic presentation of Irish budget aggregates is not directly comparable with the budgetary constructions in many of the other countries encompassed by the Deputy's question. National budget presentations vary, not only in their distinction between current and capital outgoings, but also in the degree to which data is presented gross or net and in the extent to which the different levels of public administration (Local/Regional Authorities, Social Insurance Funds, Commercial/non-Commercial State Bodies, etc.) are captured in the arithmetic.

However, the OECD publishes a series of data which have been derived under National Accounting conventions intended to secure comparability of certain statistical aggregates across OECD countries (which include the EC member States). The first of the attached Tables reproduces Table R13: "Total outlays of government as a percentage of GDP" in theOECD Economic Outlook which was published in December 1992 and is thus the latest available comparative information on the level of Government spending in these countries. The data reflect the trend in overall government spending, expressed as a proportion of gross domestic product, in each of the countries covered; similar statistics derived on a GNP basis are not assembled by the OECD.

The OECD also publish comparative data on the tax revenues of their constituent countries. The second Table which follows reproduces the relevant extract from the latest edition ofRevenue Statistics of OECD Member Countries, which was published by the OECD in Summer 1992. Again, the data are presented as proportions of GDP with no equivalent presentation in terms of GNP.

Table R 15. Total outlays of government as a percentage of GDP.

	1971	1972	1973	1974	1975	1976	1977	1978	1979	1980	1981	1982	1983	1984	1985	1986	1987	1988	1989	1990
United States	31.6	31.3	30.6	32.2	34.7	33.4	32.2	31.6	31.7	33.7	34.1	36.5	36.9	35.8	36.7	37.1	36.8	36.1	36.1	—
Japan	20.9	22.1	22.4	24.5	27.2	27.7	29.0	30.5	31.6	32.6	33.4	33.6	33.9	32.9	32.3	32.6	32.8	32.2	31.5	32.3
Germany	40.1	40.8	41.5	44.6	48.9	48.0	48.1	47.8	47.7	48.5	49.4	49.6	48.5	48.1	47.6	47.0	47.3	46.9	45.5	46.0
France	38.1	38.3	38.3	39.3	43.4	43.9	43.7	44.6	45.0	46.1	48.7	50.4	51.4	52.0	52.2	51.4	50.9	50.2	49.4	49.9
Italy	36.6	38.6	37.8	37.9	43.2	42.2	42.5	46.1	45.5	41.7	45.8	47.4	48.6	49.4	50.9	50.7	50.2	50.4	51.5	53.0
United Kingdom	38.1	39.3	40.4	44.8	46.4	46.0	43.5	43.1	42.6	44.8	47.5	47.0	46.7	47.3	46.2	45.2	43.1	41.3	41.2	42.1
Canada	36.1	36.6	35.4	36.8	40.1	39.1	40.1	40.3	39.0	40.5	41.5	46.6	47.2	46.8	47.1	46.4	45.2	44.3	44.6	46.9
Total of above countries	32.7	32.9	32.7	34.5	37.7	36.8	36.3	36.5	37.0	38.4	38.9	40.4	40.5	39.4	39.7	39.9	39.8	39.1	38.7	42.2
Austria	39.7	39.8	41.3	41.9	46.1	46.9	46.8	49.7	48.9	48.9	50.3	50.9	51.2	50.8	51.7	52.4	52.7	51.1	50.0	49.6
Belgium	38.0	38.8	39.1	39.4	51.5	52.7	54.7	56.2	58.1	59.0	64.2	64.2	64.1	62.8	62.5	61.8	60.1	57.7	55.7	55.2
Denmark	43.0	42.6	42.1	45.9	48.2	47.8	48.9	50.6	53.2	56.2	59.8	61.2	61.6	60.3	59.3	55.7	57.3	59.4	59.4	58.4
Finland	32.0	32.4	31.0	32.0	36.1	37.1	38.3	37.8	36.7	36.6	37.5	39.1	40.3	39.8	41.6	42.2	42.2	40.0	38.2	41.2
Greece a	22.8	22.0	21.1	25.0	26.7	27.4	29.0	29.9	29.7	30.5	35.9	37.0	38.2	40.2	43.7	42.9	44.8	45.2	46.4	50.9
Iceland	33.5	34.3	35.0	37.8	38.0	32.9	32.5	32.5	32.8	32.2	32.9	34.2	35.9	32.1	34.5	36.6	33.2	37.2	39.2	37.9
Ireland	40.5	38.8	39.0	43.0	46.5	46.0	43.7	44.3	46.8	50.8	52.5	55.8	55.8	54.0	54.8	54.6	52.8	49.6	43.1	—
Luxembourg	36.8	37.2	36.1	35.6	48.5	49.1	51.9	51.3	52.5	54.8	58.5	55.8	55.1	51.8	51.7	51.0	—	—	—	—
Netherlands	45.0	45.6	45.8	47.9	52.8	52.9	53.0	54.4	55.8	57.5	59.7	61.6	62.2	61.0	59.7	59.6	60.8	58.3	55.9	55.6
Norway	43.0	44.6	44.6	44.6	46.2	48.1	49.6	51.8	50.4	48.3	47.9	48.3	48.4	46.3	45.6	49.9	51.5	53.7	54.7	54.8
Portugal	21.3	22.7	21.3	24.7	30.3	35.1	35.2	36.4	36.2	25.9	43.9	43.0	47.9	44.4	43.4	43.9	43.5	43.5	41.7	42.9
Spain	23.6	23.2	23.0	23.1	24.7	26.0	27.5	29.3	30.5	32.9	35.6	37.5	38.8	39.3	42.2	41.7	40.5	40.5	41.9	—
Sweden	45.3	46.2	44.7	48.1	48.9	51.7	57.5	59.2	60.7	61.6	64.2	66.3	66.0	63.5	64.7	63.0	59.2	59.5	59.9	61.4
Switzerland a	21.9	21.9	24.2	25.5	28.7	30.2	30.4	30.2	29.9	29.3	28.9	30.1	30.9	31.4	31.0	30.5	30.1	30.5	30.2	30.7
Turkey	22.1	22.5	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total smaller European countries	34.9	35.0	35.5	36.9	40.9	42.3	44.0	45.1	45.5	46.4	48.8	49.7	50.5	49.7	50.3	49.9	49.3	48.6	48.0	50.4
Australia b	27.5	27.0	27.7	31.6	33.4	33.9	35.0	34.2	33.5	33.8	34.4	37.1	37.3	38.6	38.8	38.7	36.6	34.7	35.5	37.6
New Zealand	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total smaller countries	33.8	33.9	34.3	36.1	39.8	41.0	42.7	43.6	44.0	44.8	46.5	47.7	48.3	47.7	48.5	48.5	47.8	46.7	46.2	48.4
Total OECD	32.9	33.1	32.9	34.8	38.1	37.5	37.3	37.6	38.1	39.4	40.0	41.4	41.5	40.4	40.7	41.0	40.9	40.1	39.8	43.4
Four major European countries	38.5	39.5	39.8	42.1	45.9	45.5	45.1	45.8	45.6	45.8	48.1	48.8	48.9	49.2	49.2	48.6	48.1	47.3	46.9	47.8
OECD Europe	37.4	38.1	38.5	40.4	44.3	44.5	44.7	45.5	45.6	46.0	48.3	49.1	49.4	49.3	49.5	49.0	48.4	47.7	47.2	48.5
EC	37.7	38.5	38.7	40.7	44.7	44.6	44.6	45.5	45.5	46.0	48.5	49.3	49.6	49.7	49.8	49.2	48.7	47.9	47.4	48.7
Total OECD less the United States	34.0	34.4	34.5	36.5	40.2	40.1	40.5	41.1	41.7	42.5	43.7	44.8	44.8	44.2	44.1	43.6	43.2	42.2	41.8	43.4

Source: National Accounts (annual OECD publication). The data in this table are measured according to the standard definitions of the OECD-United Nations system of accounts. (See A System of National Accounts, Series F, No. 2, Rev. 3, United Nations, 1968.)

Percentages for country groups. The percentages for each group of countries are calculated from the total GDP and total outlays of government for the group, with both aggregates expressed in US dollars at current rates.

Percentages for country groups exclude countries for which no data are shown in the table.

Total outlays of government mainly consists of current disbursements plus gross capital formation. It is the sum of lines 38, 9, 10, 13, 14 and 15 less line 2 and 3 in Table 6 (Capital accumulation account) of National Accounts, Volume II, Detailed Tables.

a Only current disbursements.

b Fiscal years beginning on 1st July.

The 1990 value for Ireland is estimated at 43.7 per cent.

Table 3.

Total tax revenue as percentage of GDP

Total des recettes fiscales en pourcentage du PIB

	1965	1966	1967	1968	1969	1970	1971	1972	1973	1974	1975	1976	1977
Australia	23.2	22.6	23.4	23.2	24.0	24.2	24.7	23.8	25.3	27.1	27.6	28.0	28.0	Australie
Austria	34.7	35.4	35.3	35.3	35.8	35.7	36.4	36.9	37.1	38.1	38.6	38.5	39.1	Autriche
Belgium	31.2	33.3	34.0	34.8	35.0	35.7	36.7	37.0	38.0	38.9	41.8	42.2	43.8	Belgique
Canada	25.4	27.0	28.2	29.0	31.2	31.3	30.7	31.2	30.8	33.2	32.4	31.8	31.1	Canada
Denmark	29.9	32.5	33.1	36.0	35.7	40.4	43.5	42.9	42.4	44.2	41.4	41.6	41.9	Danemark
Finland	29.5	30.7	31.6	32.0	30.5	31.4	32.8	32.9	33.5	32.7	35.1	38.6	38.2	Finlande
France	34.5	34.3	34.7	34.9	35.8	35.1	34.5	34.9	35.0	35.5	36.9	38.7	38.7	France
Germany	31.6	32.2	32.2	32.2	33.9	32.9	33.4	34.8	36.3	36.5	36.0	36.8	38.2	Allemagne
Greece	22.0	23.7	24.8	25.7	25.7	25.3	25.2	25.4	23.8	24.6	25.5	28.0	28.5	Grèce
Iceland	27.8					28.5					31.4			Islande
Ireland	26.0	28.1	28.7	29.1	29.8	31.2	32.3	31.0	31.2	31.6	31.5	35.0	33.3	Irlande
Italy	25.5	25.3	26.2	27.0	26.4	26.1	26.9	26.9	24.4	25.7	26.2	27.1	27.4	Italie
Japan	18.3	17.8	18.3	18.5	18.8	19.7	20.0	20.7	22.5	23.0	20.9	21.8	22.3	Japon
Luxembourg	30.6	30.3	31.0	30.0	30.2	30.9	34.0	34.3	34.8	35.9	42.8	43.3	47.7	Luxembourg
Netherlands	33.2	34.7	35.7	36.4	36.7	37.6	39.4	40.3	41.8	42.3	43.7	43.4	44.0	Pays-Bas
New Zealand	24.7	25.6	25.4	25.2	25.2	27.4	27.5	27.3	28.6	31.4	31.3	31.0	33.4	Nouvelle-Zélande
Norway	33.3	34.6	36.6	37.7	39.1	39.3	42.4	44.9	45.3	44.8	44.9	46.2	47.3	Norvège
Portugal	18.4	19.0	19.7	19.8	20.6	23.1	22.7	22.4	21.9	22.5	24.7	26.8	27.4	Portugal
Spain	14.3	13.3	16.6	15.9	16.4	16.7	17.0	17.9	18.5	17.9	19.4	19.4	21.3	Espagne
Sweden	35.2	36.0	36.9	39.0	40.1	40.0	40.8	42.2	41.4	42.6	43.6	47.9	50.2	Suède
Switzerland	20.7	21.5	21.6	22.6	23.7	23.8	23.5	23.9	26.3	27.3	29.6	31.3	31.6	Suisse
Turkey	15.0	15.1	16.2	16.0	17.3	17.7	19.5	19.1	19.6	17.9	20.7	21.1	21.7	Turquie
United Kingdom	30.4	31.6	32.9	34.5	36.1	36.9	34.8	33.3	31.3	34.9	35.5	35.3	34.7	Royaume-Uni
United States	25.9	26.2	27.3	26.8	29.3	29.2	27.8	28.7	28.7	29.2	29.0	28.3	29.1	Etats-Unis
Unweighted average:														Moyenne non pondérée:
OECD Total	26.7	27.4	28.3	28.8	29.4	30.0	30.7	31.0	31.2	32.1	32.9	34.0	34.7	OCDE Total
OECD Europe	27.6	28.4	29.3	29.9	30.5	31.0	32.0	32.3	32.4	33.0	34.2	35.6	36.4	OCDE Europe
EEC	27.3	28.2	29.1	29.7	30.2	31.0	31.7	31.8	31.6	32.5	33.8	34.8	35.6	CEE
Australia	26.8	27.5	28.5	29.3	29.6	28.6	30.1	30.0	30.8	31.1	30.5	30.4	30.8	Australie
Austria	41.4	41.0	41.2	42.5	41.2	41.1	42.4	43.1	42.9	42.3	42.1	41.2	41.6	Autriche
Belgium	45.0	45.5	44.4	45.0	46.4	46.4	47.4	47.6	47.3	47.7	46.3	44.6	44.9	Belgique
Canada	30.8	30.6	31.6	33.7	33.5	33.0	33.0	33.1	33.7	34.7	34.5	35.4	37.1	Canada
Denmark	43.4	44.5	45.5	45.3	45.5	46.5	47.6	49.0	50.8	51.5	51.7	50.4	48.6	Danemark
Finland	35.1	33.3	33.0	34.6	34.1	34.0	35.6	37.0	38.5	35.9	37.8	37.4	38.0	Finlande
France	38.6	40.2	41.7	41.9	42.8	43.6	44.6	44.5	44.0	44.5	43.8	43.7	43.7	France
Germany	37.9	37.8	38.2	37.7	37.7	37.4	37.6	38.1	37.7	38.0	37.7	38.3	37.7	Allemagne
Greece	28.8	30.1	29.4	29.6	33.4	33.9	34.9	35.1	36.9	37.3	34.7	33.3	36.5	Grèce
Iceland			30.4	31.4	31.8	29.1	30.2	28.8	29.0	29.3	32.0	32.8	32.6	Islande
Ireland	31.5	31.2	34.0	35.2	36.8	38.3	39.2	38.0	38.8	38.9	40.6	37.0	37.2	Irlande
Italy	27.4	26.6	30.2	31.4	33.7	35.8	34.8	34.4	36.1	36.3	37.0	37.9	39.1	Italie
Japan	24.0	24.4	25.4	26.2	26.6	27.0	27.1	27.6	28.4	29.7	30.3	30.7	31.3	Japon
Luxembourg	48.8	45.3	46.0	46.4	46.6	50.8	48.8	50.1	48.1	50.1	49.7	48.8	50.3	Luxembourg
Netherlands	44.6	45.0	45.8	45.2	45.4	46.7	45.0	44.9	45.8	48.5	48.4	45.8	45.2	Pays-Bas
New Zealand	32.0	32.9	33.1	34.1	35.0	32.7	33.0	34.1	34.4	37.9	37.2	39.3	38.2	Nouvelle-Zélande
Norway	46.6	45.7	47.1	48.7	47.9	46.6	45.8	47.6	50.0	47.9	47.8	46.0	46.3	Norvège
Portugal	26.4	26.0	28.7	30.4	31.1	32.9	32.2	31.6	33.4	31.5	34.6	35.1	34.6	Portugal
Spain	22.6	23.1	23.8	25.2	25.5	27.6	28.9	28.8	30.6	32.5	32.7	34.6	34.4	Espagne
Sweden	50.6	49.2	49.1	50.5	49.4	50.3	50.0	50.4	53.0	56.1	55.5	56.0	56.9	Suède
Switzerland	31.6	31.1	30.8	30.6	31.0	31.6	32.3	32.0	32.5	32.0	32.6	31.7	31.7	Suisse
Turkey	21.3	20.8	21.7	23.4	22.4	20.7	17.3	19.7	22.8	24.1	22.8	25.4	27.8	Turquie
United Kingdom	33.0	32.6	35.3	36.6	39.1	37.4	37.9	37.9	37.6	37.1	37.3	37.0	36.7	Royaume-Uni
United States	29.0	29.0	29.5	30.0	29.9	28.4	28.4	29.2	28.9	30.2	29.4	29.6	29.9	Etats-Unis
Unweighted average:														Moyenne non pondérée:
OECD Total	34.7	34.5	35.2	36.0	36.5	36.7	36.8	37.2	38.0	38.5	38.6	38.4	38.8	OCDE Total
OECD Europe	36.4	36.1	36.6	37.5	37.9	38.5	38.6	38.9	39.8	40.1	40.3	39.8	40.2	OCDE Europe
EEC	35.7	35.7	36.9	37.5	38.6	39.8	39.9	40.0	40.6	41.2	41.2	40.6	40.8	CEE

Note: The 1990 data for Germany include data for the new Lander for the second half of the year. If the new Lander were excluded, the corresponding figure would be 36.3 per cent, which is comparable to the 1989 figure for Germany.

Les données pour l'Allemagne en 1990 comprennent pour le second semestre le l'année les données pour le nouveau "Lander". Si l nouveau "Lander" était exclu, le chiffre correspondant serait 36.3 pour cent, ce qui est comparable au chiffre de 1989 pour l'Allemagne.