Friday, August 27, 2004

OECD has published OECD Tax Statistics on CD-ROM 2003:

• Vol. 1: Revenue Statistics
• Vol. 2: Taxing Wages

Here is OECD’s description:

Comparative tax data are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. The OECD Revenue Statistics database, available on CD-ROM, gives you access to a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It provides a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. The database is in Beyond 20/20TM, user-friendly and efficient WindowsTM -based software that includes query modules and enables you to cary out data extractions, build graphs and tables, and perform your own analysis.

Taxing Wages provides unique statistical data on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annually updated database specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labor costs of employers. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making.

For the underlying data set, see here.