Organisation for Economic Co-operation and Development

CGPITRT: Central government personal income tax rates and threshold   This table reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. The table also reports basic/standard tax allowances, tax credits and surtax rates. The information is applicable to a single person without dependents. The threshold, tax allowance and tax credit amounts are expressed in national currencies Tapered means that the tax relief basic amount is reduced with increasing income Further explanatory notes may be found in the Explanatory Annex This data represents part of the data presented within the Excel file “Personal income tax rates and thresholds for central governments - Table I.1”. The Data for 1981 to 1999 is not included here within as not all the data for these years is either available, or can be verified. The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.” Tax policy Analysis homepage OECD Tax Database Taxing Wages Dissemination format(s) This data is also presented through the OECD Tax database webpage. OECD Tax Database

Tables show earmarked grants classified into the 10 functions (or policy areas) for which they are disbursed. Functions are the same as used in the Classification of Functions of Government (COFOG) by the System of National Accounts. A 'miscellaneous' category has been added to these 10 functions to allow for situations where a precise breakdown by function is not available.

This table presents data on Government appropriations or outlays for RD (GBAORD) by socio-economic objective (SEO), using the NABS 2007 classification i.e.: Exploration and exploitation of the Earth, Environment, Exploration and exploitation of space, Transport, telecommunication and other infrastructures, Energy, Industrial production and technology, Health, Agriculture, Education, Culture, recreation, religion and mass media, Political and social systems, structures and processes, General advancement of knowledge: RD financed from General University Funds (GUF), General advancement of knowledge: RD financed from sources other than GUF, Defence. Please note that in this new NABS 2007 classification, the three socio-economic objectives -- Education, Culture, recreation, religion and mass media, and Political and social systems, structures and processes -- were previously grouped under a single objective: Social structures and relationships. At the time of this publication there is no breakdown of historical data into the three new SEOs. Another issue relating to the transition from NABS 1993 to NABS 2007 is that what was formerly Other civil research is now to be distributed among the other chapters. This distribution has not yet been done in this database. Therefore, until the countries are in a position to provide breakdown according to the NABS 2007 classification, in some cases GBAORD by SEO is greater than the sum of its chapters.

Data on grants by type is not available for all OECD countries. A partial dataset is available for one or more years in the following countries: Austria, Belgium, Canada, Estonia, France, Greece, Iceland, Ireland, Italy, Netherlands, Poland, Portugal. No data on grants by type is available for Germany, Israel, New Zealand, Slovak Republic, United Kingdom, United States. The different types of grants are defined as follows: Earmarked grants An earmarked grant is a grant that is given under the condition that it can only be used for a specific purpose. Non-earmarked grants Non-earmarked grants can be spent as if they were the receiving sub-national government's own (non-earmarked) tax revenues. Mandatory grants Mandatory grants (entitlements) are legal, rules-based obligations for the government that issues the grant. This requires that both the size of the grant and the conditions under which it is given be laid down in a statute or executive decree and that these conditions be both necessary and sufficient. Discretionary grants Discretionary grants, and the conditions under which they are given, are not determined by rules but decided on an ad hoc, discretionary basis. Discretionary grants are often temporary in nature and include, for example, grants for specific infrastructural projects or emergency aid to a disaster area. Matching grants Matching grants are grants designed to complement sub-national contributions. Matching grants are dependent on normative or actual spending for services for which the grants are earmarked or on local revenue collection related to these services. Non-matching grants Non-matching grants are grants not directly linked to any sub-national contribution. Current grants Current grants are grants assumed to be spent on either current or capital expenditures. Capital grants Capital grants are grants assumed to be spent only on capital expenditures.

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In addition, it brings to light two relevant aggregates that do not belong to this conceptual frame work: the Total Revenue and the Total Expenditure of the general government sector. Unit of measure used - National currency; current prices. Expressed in millions.

It provides a breakdown of government expenditure according to their function. To meet this end, economic flows of expenditure must be aggregated according to the Classification of the Functions of Government (COFOG).

This database provides a set of indicators that reflect the level and structure of central government support for business R&D; in form of R&D; tax incentives and direct funding across OECD member countries and ten non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Romania, Russian Federation, and South Africa). This includes time-series indicators of tax expenditures for R&D;, based on the latest 2017 OECD data collection on tax incentive support for R&D; expenditures that was completed in July 2017. These estimates of the cost of R&D; tax relief have been combined with data on direct R&D; funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D.; The latest indicators and information on R&D; tax incentives also feature on the dedicated OECD website Measuring R&D; tax incentives.Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D; to be used in the future. For general and country-specific notes on the estimates of government tax relief for R&D; expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdfThe sources for the other indicators (direct funding of BERD, BERD and GDP) include the OECD databases on Main Science and Technology Indicators and Eurostat R&D; statistics.

The subnational government finance dataset presents data on the institutional organisation at local and regional levels as well as on public finance. Financial data cover the general government sector and subnational government subsector (state and local government levels) in the 35 OECD member countries and in the EU. Four main dimensions are presented: expenditure (including investment), revenue, budget balance and debt. The dataset is released as a beta version. Data at country level are derived mainly from the OECD National Accounts harmonised according to the new standards of the System of National Accounts (SNA) 2008, implemented by most OECD countries since December 2014. They are complemented by data from Eurostat, IMF (Australia, Chile), and national statistical institutes for some countries or indicators (in particular, territorial organisation). Data were extracted in February 2017 and are from 2015, unless otherwise specified