Revenue statistics 1965-2012 special feature : bank levies, financial stability fees and deposit insurance

Revenue statistics 1965-2012 special feature bank levies, financial stability fees and deposit insurance

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, sponsoring body (sponsoring body)
Formato: Libro electrónico
Idioma:Francés
Publicado: Paris, France : OCDE 2013.
Colección:Revenue Statistics,
Materias:
Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706585506719
Tabla de Contenidos:
  • Foreword/Avant-propos; Table of contents; Table des matières; Executive summary; Résumé; Introduction; Introduction; Part I. Tax revenue trends/Partie I. Tendances des recettes fiscales, 1965-2012; Part I. Tax revenue trends, 1965-2012; Introduction; I.A. Tax ratios; Table A. Total tax revenue as percentage of GDP; Table B. Taxes on income and profits as percentage of GDP; I.B. Tax structures; Table C. Tax structures in the OECD area; I.C. Taxes by level of government; Table D. Attribution of tax revenues to sub-sectors of general government as percentage of total tax revenue
  • I.D. Methodology issuesTable E. Customs duties collected on behalf of the European Union; Table F. Effect of alternative treatment of non-wastable tax credits, 2000-11; Notes; Charts/Graphiques; Chart A. Total tax revenue as percentage of GDP/Graphique A. Total des recettes fiscales en pourcentage du PIB, 2011; Chart B. Changes in tax to GDP ratio (in percentage points)/Graphique B. Variations du niveau d'imposition (en points de pourcentage), 1965-1975
  • Chart C. Changes in tax to GDP ratio (in percentage points)/Graphique C. Variations du niveau d'imposition (en points de pourcentage), 1975-1985Chart D. Changes in tax to GDP ratio (in percentage points)/Graphique D. Variations du niveau d'imposition (en points de pourcentage), 1985-1995; Chart E. Changes in tax to GDP ratio (in percentage points)/Graphique E. Variations du niveau d'imposition (en points de pourcentage), 1955-2011; Special feature; S.1. Classification of bank levies, financial stability fees and deposit insurance; Abstract; 1. Introduction
  • 2. The general principles for classifying payments as tax or non-tax revenues3. The case for classifying the new bank levies and stability fees as tax revenues; 4. The smaller long-standing schemes for insuring retail deposits; 5. Approaches to classification adopted in OECD member countries; 6. Interim classification adopted for the 2012 and 2013 editions of OECD Revenue Statistics; Annex 1.A. Bank levies and stability fee schemes; Annex 2.A. Schemes whereby governments realise the assets of failed institutions in order to fund compensation payments to depositors
  • Partie I. Tendances des recettes fiscales, 1965-2012Introduction; I.A. Niveau d'imposition; Tableau A. Total des recettes fiscales en pourcentage du PIB; Tableau B. Impôts sur le revenu et les bénéfices en pourcentage du PIB; I.B. Structures fiscales; Tableau C. Structure fiscale dans la zone OCDE; I.C. Répartition des impôts par niveaux d'administration; Tableau D. Répartition des recettes fiscales entre les sous-secteurs de l'Administration en pourcentage du total des recettes fiscales; Tableau E. Droits de douanes collectés pour le compte de l'Union européenne
  • I.D. Questions méthodologiques

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