International Experiences: An OECD Perspective Centre for Tax Policy and Administration International Experiences: An OECD Perspective Christopher Heady Centre for Tax Policy & Administration, OECD 12 June 2007 Lisbon

Tax revenue as % GDP (2005) * 2004 value Source: Revenue Statistics (OECD)

Change in tax as % of GDP (1975 to 2005) * 2004 value Source: Revenue Statistics (OECD)

Source of tax revenue (2004) Very small enterprises predominate in the African private sector. They are the vast majority of firms and provide the most substantial share of employment, but they are often hidden in the informal sector. Their small size reflects both the recent emergence of the private sector and the legal and financial constraints that hinder their development. There are also big firms. Their size has allowed them to bypass the constraints and overcome the shock-prone business environment. In between, SMEs have remained very few, constituting the missing middle. In parallel, SMEs’ access to finance remains very limited in Africa, despite protracted efforts and promotion programs to alleviate this constraint. Source: Revenue Statistics (OECD)

Recurrent taxes on immovable property as % of total tax revenues (2004) Source: Revenue Statistics (OECD), category 4100

VAT rates and revenues (2004) Source: Revenue Statistics (OECD) OECD Tax Database

Top personal and corporate tax rates (2006) Includes Central, State and Local taxes Source: OECD Tax Database

Trends on top corporate tax rates Source: OECD Tax Database

Top statutory marginal tax rates on dividend income Source: OECD Tax Database

Tax wedge as % of labour costs (2006) Data for: single worker at 100% of AW with no children Source: Taxing Wages (OECD)