1. 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

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

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

4. 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)

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

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

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

8. Trends on top corporate tax rates
Source: OECD Tax Database

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

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