Chapter

APPENDIX

Editor(s):
Parthasarathi Shome
Published Date:
April 1995
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Summary Tax Structure Tables, 1975–92

Asegedech Woldemariam

The attached tables contain cross-country statistical information on tax revenues for IMF member countries for which data are available. The data, which cover 1975—92, are organized by major regional groupings.1

The main sources of the data are the IMF’s Government Finance Statistics (GFS) and International Financial Statistics (IFS) in the IMF Data Fund. Since there are no data available in the same sources for the former Soviet Union (FSU) countries, data from the Economic Reviews of the FSU countries and from the recent IFS supplement on these countries have been used.

To maintain consistency of measurement and to allow cross-country comparisons between tax structures, the tables show consolidated central government revenue for most of the countries; however, budgetary central government revenue was used for countries for which the former was not available. The central government, as defined in A Manual of Government Finance Statistics, includes “all governmental departments, offices, establishments, and other bodies which are agencies or instruments of the central authority of a country. Also included within central government are departmental enterprises attached thereto, relevant nonprofit organizations, and the geographical extensions of central government authority which may operate at the regional or local level without the attributes necessary for existence as a separate government.” These units may be either budgetary, which means they are covered by the budget of the central government, or extrabudgetary, which means that they have their own budget and account.

The definitions of the various taxes in the tables are the same as those in the GFS manual.2

To facilitate comparisons, the information on revenues and their components is presented in the form of ratios. These ratios are calculated as a percent of gross domestic product (GDP) and as a percent of total tax revenue. GDP data are taken directly from the IFS for most country groupings or from the Economic Reviews and the recent IFS supplement for FSU countries. Further, average figures refer to unweighted averages.

To even out annual fluctuations, the figures are averaged over 1975–80, 1981–85, and 1986–92. In some cases, however, data problems still remain. In cases where data are missing for some countries, figures in the tables show averages for the periods for which data are available. The specific years covered for every country are indicated in the column entitled “Sample Size.”3

Moreover, for particular categories of taxes—in-come, consumption, and international taxes—the total collection as well as selected subcomponents are shown. The subcomponents that are presented in the tables are not exhaustive. Consequently, the sum of the subcomponents may be lower than the total. Thus, for instance, while The Bahamas shows a positive amount for “domestic taxes on goods and services” (Tables 25-30), the subcomponents “general sales, turnover, or VAT” and “excises” are both zero or almost zero. This is because most of the revenue from domestic consumption taxes is derived in the form of “taxes on specific services” (e.g., casino tax) and “taxes on use of goods or on permission to use goods or to perform activities” (e.g., motor vehicle taxes) which constitute subcategories not shown in the table. In some cases, because the data have been rounded to the nearest decimal point, the sum of the subcomponents may be greater than the total. For example, this is the case for “international trade taxes” for Austria in Table 4 and for Brazil in Table 29. Also, a figure of zero may reflect rounding of small amounts.

A further cause of divergence between an aggregate category and its subcomponents is the existence of unallocated revenue. In some instances, a substantial fraction of the revenue pertaining to a given category (e.g., “taxes on income, profits, and capital gains”) is reported as “unallocated” in the original sources, rather than classified in the corresponding subcategories (e.g., “individual” or “corporate”). In these cases, to maintain consistency and preserve potentially valuable information, the classification based on the original sources is retained. This, for example, is the case of Panama in Table 27.

The tables are classified as follows:

Eastern Europe and Former Soviet Union countries:

Table 1.OECD Countries: Tax Structure, 1975–801(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1975–8023.220.72.514.511.42.90.00.04.81.63.11.31.20.10.1
Austria1975–8032.930.72.26.85.61.211.22.48.85.92.40.70.60.00.6
Belgium1975–8041.640.11.415.813.22.513.00.010.27.02.50.00.00.01.1
Canada1975–8018.416.02.39.76.72.72.00.02.91.90.91.41.10.30.0
Denmark1975–8033.730.23.512.911.71.20.60.015.58.54.50.10.10.01.1
Finland1975–8028.326.32.08.17.40.83.30.712.76.75.40.60.50.00.8
France1975–8036.934.92.06.54.42.015.40.411.98.72.40.00.00.00.6
Germany1975–8027.326.31.15.44.31.114.20.06.53.52.60.00.00.00.1
Greece1975–8029.426.62.84.53.11.27.40.110.04.93.71.51.50.01.1
Iceland1975–8027.023.93.12.62.10.61.11.312.58.41.75.65.30.00.8
Ireland1975–8033.730.13.610.89.21.64.50.010.55.44.53.73.70.00.7
Italy1975–8028.626.72.07.66.01.510.70.07.54.12.40.10.10.00.7
Japan1975–8010.510.10.47.33.93.30.00.02.40.01.90.30.30.00.3
Luxembourg1975–8047.642.65.018.212.05.813.50.08.65.03.20.00.00.02.1
Netherlands1975–8048.343.74.614.911.83.017.50.010.16.92.60.00.00.01.0
New Zealand1975–8032.929.43.521.718.53.20.00.06.02.82.71.11.00.00.5
Norway1975–8038.235.23.17.65.32.39.80.016.89.25.30.40.30.00.4
Portugal1975–8027.625.52.15.12.11.17.50.78.23.63.72.22.20.00.4
Spain1975–8022.620.71.94.73.01.610.60.03.30.81.51.91.90.01.1
Sweden1975–8035.531.04.57.46.41.010.61.810.25.83.60.50.50.00.4
Switzerland1975–8019.518.11.42.92.30.69.30.03.62.60.72.02.00.00.4
Turkey1975–8022.119.22.810.08.01.00.00.05.21.01.92.92.90.00.5
United Kingdom1975–8034.330.04.314.111.72.45.80.78.63.44.30.10.10.00.6
United States1975–8018.917.51.410.78.22.65.30.00.90.00.70.30.30.00.3
Unweighted average30.027.32.69.67.42.07.20.38.24.52.81.11.10.00.7
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 2.OECD Countries: Tax Structure, 1975–801(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1975–80111.9100.011.970.055.113.90.00.223.07.915.06.25.70.60.5
Austria1975–80107.2100.07.222.218.33.836.37.928.619.37.82.32.10.22.0
Belgium1975–80103.6100.03.639.333.06.232.50.025.317.56.20.00.00.02.8
Canada1975–80114.7100.014.760.641.917.112.40.018.212.05.98.66.81.90.0
Denmark1975–80111.5100.011.542.838.84.02.10.051.328.214.80.30.30.03.5
Finland1975–80107.6100.07.630.727.82.912.62.648.525.420.42.22.10.13.2
France1975–80105.8100.05.818.612.75.844.11.334.124.86.80.00.00.01.7
Germany1975–80104.1100.04.120.716.44.354.20.024.713.39.80.00.00.00.4
Greece1975–80110.5100.010.517.011.54.627.80.237.718.414.05.75.70.04.0
Iceland1975–80113.0100.013.011.18.62.54.55.352.335.07.123.322.30.13.5
Ireland1975–80112.0100.012.035.830.65.215.00.034.817.914.912.112.10.02.3
Italy1975–80107.4100.07.428.222.45.540.10.028.115.59.00.30.30.02.4
Japan1975–80104.0100.04.072.039.132.90.00.023.60.018.52.92.80.02.7
Luxembourg1975–80111.8100.011.842.728.213.631.70.020.311.77.50.00.00.05.0
Netherlands1975–80110.6100.010.634.027.16.940.10.023.115.85.90.00.00.02.3
New Zealand1975–80111.7100.011.773.862.610.80.00.020.59.59.13.83.50.11.9
Norway1975–80108.7100.08.721.615.26.428.00.047.926.215.01.00.90.11.2
Portugal1975–80108.3100.08.320.28.34.229.32.632.014.014.68.58.50.01.7
Spain1975–80109.5100.09.522.514.57.951.00.015.94.07.29.59.50.05.3
Sweden1975–80114.6100.014.624.020.73.234.15.833.118.611.81.61.60.01.4
Switzerland1975–80107.8100.07.815.812.73.151.30.019.914.34.010.910.90.02.0
Turkey1975–80115.0100.015.052.141.75.20.00.026.95.49.814.914.60.02.5
United Kingdom1975–80114.4100.014.447.139.08.119.52.528.711.514.50.30.20.11.8
United States1975–80108.0100.08.061.346.614.730.30.05.10.04.21.71.70.01.6
Unweighted average109.7100.09.736.828.08.024.91.229.315.310.64.84.70.12.3
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 3.OECD Countries: Tax Structure, 1981–851(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1981–8525.022.42.615.212.42.60.00.05.81.84.01.31.20.00.1
Austria1981–8535.232.32.97.16.01.012.51.99.26.12.50.50.50.00.6
Belgium1981–8544.542.52.016.914.42.414.10.010.57.52.30.00.00.00.8
Canada1981–8519.416.82.69.47.22.02.50.03.91.72.11.00.90.10.0
Denmark1981–8537.332.44.913.211.51.51.50.116.39.94.20.00.00.01.1
Finland1981–8528.426.12.38.07.30.73.30.113.57.35.50.40.40.00.8
France1981–8541.237.73.47.35.22.117.00.512.28.92.30.00.00.00.7
Germany1981–8529.827.91.95.14.11.016.10.06.73.92.40.00.00.00.0
Greece1981–8534.231.33.06.04.41.011.20.111.86.54.30.50.50.00.7
Iceland1981–8526.923.13.72.62.00.61.01.112.78.22.54.54.20.01.1
Ireland1981–8540.835.94.813.111.41.65.50.612.67.44.53.53.50.00.6
Italy1981–8533.532.51.011.910.01.711.40.08.15.12.00.00.00.00.6
Japan1981–8512.311.60.78.34.73.50.00.02.40.01.90.20.20.00.4
Luxembourg1981–8550.744.36.318.512.85.312.30.010.95.84.60.00.00.02.5
Netherlands1981–8551.644.47.213.010.03.020.30.010.17.02.40.00.00.00.9
New Zealand1981–8535.231.14.122.519.82.50.00.06.73.82.41.41.30.00.3
Norway1981–8543.237.75.611.34.27.19.30.016.58.56.20.20.20.00.4
Portugal1981–8533.430.52.9112.71.67.80.710.74.54.91.31.30.00.5
Spain1981–8525.623.02.65.74.51.211.50.04.01.41.01.11.10.00.7
Sweden1981–8538.532.75.96.25.00.912.71.811.16.43.90.30.30.00.5
Switzerland21981–84,81–8520.018.91.13.02.40.59.80.03.92.90.71.61.60.00.6
Turkey1981,83–8518.315.42.98.56.61.70.00.04.31.51.01.31.20.00.6
United Kingdom1981–8537.132.74.514.510.34.16.10.710.75.34.60.00.00.00.6
United States1981–8520.018.02.010.38.71.56.20.01.10.01.00.30.30.00.2
Unweighted average32.629.23.410.27.82.18.00.39.05.13.00.80.80.00.6
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 4.OECD Countries: Tax Structure, 1981–851(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1981–85111.5100.011.568.055.211.80.00.126.18.217.75.65.30.20.3
Austria1981–85109.0100.09.022.118.73.238.86.028.618.97.81.51.50.11.8
Belgium1981–85104.7100.04.739.934.05.733.30.024.817.65.30.00.00.02.0
Canada1981–85115.6100.015.655.942.611.914.90.023.310.312.55.95.10.80.0
Denmark1981–85115.2100.015.240.935.54.54.70.450.630.813.00.10.10.03.4
Finland1981–85108.8100.08.830.627.82.812.60.251.828.021.11.41.40.03.2
France1981–85109.1100.09.119.313.85.545.11.232.423.66.20.00.00.01.9
Germany1981–85106.7100.06.718.314.63.757.70.023.813.88.60.00.00.00.1
Greece1981–85109.6100.09.619.214.03.335.80.237.920.813.71.71.70.02.4
Iceland1981–85116.2100.016.211.38.82.54.54.855.135.710.919.218.00.04.9
Ireland1981–85113.5100.013.536.431.94.515.31.635.120.412.69.79.70.01.8
Italy1981–85103.0100.03.036.630.85.335.00.025.115.76.10.00.00.01.7
Japan1981–85105.7100.05.771.140.730.40.00.020.50.016.12.12.00.03.6
Luxembourg1981–85114.4100.014.441.728.912.027.80.024.613.210.30.10.10.05.7
Netherlands1981–85116.1100.016.129.222.56.745.70.022.715.85.40.00.00.02.0
New Zealand1981–85113.2100.013.272.363.78.20.00.121.712.17.94.44.10.11.1
Norway1981–85114.8100.014.829.911.118.824.60.043.722.616.60.60.60.01.0
Portugal1981–85109.5100.09.525.09.05.225.62.434.914.716.14.24.20.01.7
Spain1981–85111.4100.011.424.819.45.449.90.017.45.84.44.74.70.02.9
Sweden1981–85117.9100.017.919.015.32.939.15.434.019.712.00.80.80.01.6
Switzerland21981–84,81–85106.5100.06.515.612.92.752.00.020.515.53.58.78.70.03.2
Turkey1981,84–85118.6100.018.654.842.411.00.00.027.910.56.38.68.30.03.7
United Kingdom1981–85113.7100.013.744.231.712.618.82.232.816.214.00.10.10.01.9
United States1981–85111.2100.011.257.048.48.534.40.06.00.05.41.61.60.01.1
Unweighted average111.5100.011.536.828.17.925.61.030.116.310.63.43.30.12.2
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 5.OECD Countries: Tax Structure, 1986–921(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1986–9126.523.72.816.513.23.00.00.25.82.43.31.11.10.00.1
Austria1986–9134.931.93.06.65.51.012.81.89.06.12.20.50.50.00.6
Belgium1986–9143.241.91.315.512.82.615.20.010.17.12.10.00.00.01.1
Canada1986–8819.917.62.310.38.12.02.90.03.62.51.10.80.80.00.0
Denmark1986–9140.735.05.715.312.11.81.50.316.710.04.30.00.00.01.1
Finland1986–9130.927.93.08.77.90.73.80.014.09.14.50.30.30.01.1
France1986–9240.837.83.07.25.02.117.60.511.68.22.50.00.00.00.9
Germany1986–9129.627.71.85.14.01.015.70.07.04.12.50.00.00.00.0
Greece1986–9035.932.73.26.94.61.710.90.014.68.85.10.00.00.01.5
Iceland1986–9127.924.63.34.23.50.71.50.913.610.30.93.02.80.01.4
Ireland1986–9038.935.73.213.912.41.55.30.512.2113.53.03.00.00.7
Italy1986–9238.137.30.813.811.32.512.00.010.55.52.70.00.00.00.5
Japan1986–8913.712.90.89.34.94.40.00.02.00.01.80.20.20.00.9
Luxembourg1986–9149.544.74.917.111.35.312.30.011.66.74.40.00.00.03.3
Netherlands1986–9150.445.25.113.910.43.519.20.010.8112.50.00.00.01.1
New Zealand1986–88,90–9140.634.16.522.018.42.80.00.69.96.23.41.11.00.00.4
Norway1986–9046.136.99.17.74.63.111.00.017.49.36.10.20.20.00.5
Portugal1986–9035.032.12.97.43.82.29.30.013.16.65.20.90.90.00.3
Spain1986–9030.328.41.98.76.42.311.50.07.34.81.90.70.70.00.3
Sweden1986–9242.936.76.26.64.71.813.52.312.47.54.10.20.20.01.7
Switzerland1986–9119.73.22.60.610.40.04.03.10.61.41.40.00.8
Turkey1986–9018.315.23.0115.62.10.00.05.74.10.41.21.20.00.0
United Kingdom1986–9136.232.63.614.010.13.96.20.011.06.14.10.00.00.01.4
United States1986–9219.718.01.610.18.31.86.70.00.70.00.60.30.30.00.2
Unweighted average34.330.43.410.58.02.38.30.39.86.02.90.60.60.00.8
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 6.OECD Countries: Tax Structure, 1986–921(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Australia1986–91111.7100.011.769.555.812.50.01.024.310.313.84.84.60.10.5
Austria1986–91109.6100.09.620.817.13.240.35.728.319.06.91.61.60.01.9
Belgium1986–91103.1100.03.136.930.46.236.30.024.216.95.00.00.00.02.6
Canada1986–89113.1100.013.158.746.311.116.10.020.814.25.94.44.40.00.0
Denmark1986–91116.4100.016.443.834.65.14.30.847.628.812.30.10.10.03.2
Finland1986–92110.8100.010.831.028.32.713.60.050.232.516.11.01.00.04.1
France1986–91108.0100.08.019.013.25.646.51.230.721.86.60.00.00.02.4
Germany1986–90106.5100.06.518.314.53.856.70.025.014.69.00.00.00.00.2
Greece1986–91109.7100.09.721.214.05.133.40.144.727.115.60.10.10.04.5
Iceland1986–92113.5100.013.516.713.82.86.03.755.441.93.712.411.40.05.6
Ireland1986–91108.8100.08.838.934.64.314.91.534.221.79.78.58.50.02.0
Italy1986–92102.2100.02.237.030.36.632.20.028.214.77.30.00.00.01.3
Japan1986–90106.0100.06.072.038.833.20.00.016.11.912.91.41.40.06.7
Luxembourg1986–91110.9100.010.938.425.311.927.50.026.015.19.70.00.00.07.4
Netherlands1986–91111.1100.011.130.923.37.642.20.023.916.85.60.00.00.02.4
New Zealand1986–88,90–92118.4100.018.464.753.68.30.01.729.218.39.83.03.00.11.0
Norway1986–90124.9100.024.920.712.48.329.80.047.225.116.60.60.60.01.4
Portugal1986–90110.0100.010.023.111.86.729.00.041.020.416.32.72.70.00.8
Spain1986–90106.6100.06.630.522.48.040.30.025.716.76.52.52.50.01.0
Sweden1986–92116.8100.016.817.912.75.036.86.333.720.411.20.60.60.04.5
Switzerland1986–91100.016.113.13.052.50.020.115.72.87.37.30.04.0
Turkey1986–92119.8100.019.850.438.212.20.00.038.428.13.77.27.20.00.3
United Kingdom1986–91110.9100.010.942.930.912.019.00.033.818.812.70.10.10.04.2
United States1986–92109.1100.09.155.946.19.837.40.03.90.03.21.81.70.01.0
Unweighted average111.2100.011.236.527.68.125.60.931.419.29.32.52.50.02.6
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 7.African Countries: Tax Structure, 1975–80(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin1976–7918.616.91.63.10.61.81.30.32.40.81.19.58.60.40.0
Botswana1975–8031.420.710.79.02.16.10.311.311.10.10.1
Burkina Faso1975–8013.912.71.22.11.40.50.80.22.61.00.86.75.90.50.2
Burundi1975–8013.512.80.72.41.01.30.10.12.62.56.43.33.10.7
Cameroon1975–8017.015.02.02.81.61.01.32.91.01.57.05.61.40.4
Central African Republic
Chad1975–769.48.41.01.61.0070.21.30.80.3474.0070.1
Congo1975–76,8033.823.510.411.11.98.40.50.74.64.20.36.16.00.10.2
Côte d’lvoire1979–8024.021.12.93.01.41.41.30.85.72.21.99.87.42.40.5
Djibouti1979–8030.124.85.34.62.52.11.416.610.64.00.60.60.00.9
Ethiopia1975–8015.612.92.63.11.21.53.41.12.35.93.12.80.4
Gabon1975–76, 8033.823.010.713.30.712.20.30.31.71.50.07.06.20.70.0
Gambia1975–8018.915.23.72.51.01.40.10.60.211.910.11.8
Ghana1975–8010.39.31.02.01.01.10.02.50.51.94.71.63.10.0
Guinea
Kenya1975–8019.817.32.56.417674.41.94.03.90.10.0
Lesotho1975–7730.421.49.03.42.11.20.915.615.40.20.1
Liberia1975–8022.521.31.28.33.34.84.90.31.87.47.20.10.2
Madagascar1978–8024.817.47.42.81.61.22.26.83.91.95.24.50.70.3
Malawi1975–8017.014.22.86.32.24.24.83.70.73.13.10.0
Mali1975–8014.012.81.22.90.91.8073.72.8073.62.61.00.6
Mauritania1975–7922.516.26.24.43.60.71.20.04.33.30.76.05.70.10.2
Mauritius1975–8021.219.12.15.63.12.63.42.49.26.42.80.8
Morocco1975–8024.620.54.25.21.53.41.28.05.02.44.64.20.30.7
Niger1976–8011.211.20.03.60.72.50.50.02.51.60.84.43.80.60.3
Nigeria11975–7819.617.32.313.60.013.60.50.53.23.20.0
Rwanda1975–8010.510.50.01.90.71.10.50.01.81.76.13.13.00.1
Senegal1975, 77–8019.918.51.44.11.81.70.20.15.02.42.28.37.70.70.6
Sierra Leone1975–8016.715.01.74.11.03.10.12.72.47.85.72.1
Somalia1975–7814.511.72.81.00.90.13.11.76.36.00.30.3
South Africa1975–8023.120.32.812.95.27.40.30.05.2173.41.21.10.10.4
Sudan1975–8012.510.61.91.50.41.03.42.85.64.50.40.0
Swaziland1975–8034.732.12.610.03.65.70.920.915.55.40.1
Tanzania1975–8018.016.02.04.90.92.80.17.26.10.93.62.21.50.1
Togo1977–8030.226.83.410.31.48.21.94.33.10.99.97.01.40.3
Tunisia1975–8029.824.05.84.32.01.82.90.17.71.72.17.46.90.50.7
Uganda1975–806.66.20.40.60.10.42.21.70.33.50.72.8
Zaire1975–8016.415.80.65.33.12.20.40.32.31.30.9673.43.20.1
Zambia1975–8024.922.12.79.34.34.50.610.4277.51.81.80.0
Zimbabwe1976–8023.919.74.211.75.55.76.85.11.51.01.00.1
Unweighted average20.517.23.35.41.83.31.00.24.12.81.76.55.31.30.3
Sources: IMF, Government Finance Statistics; International Financial Statistics; and The World Bank, World Tables 1993.
Table 8.African Countries: Tax Structure, 1975–80(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin1976–79109.8100.09.818.03.310.58.01.813.94.76.656.451.12.40.3
Botswana1975–80153.0100.053.044.410.330.01.553.552.70.80.5
Burkina Faso1975–80109.7100.09.716.810.94.25.61.520.67.86.353.146.43.61.5
Burundi1975–80105.8100.05.819.37.610.01.21.120.819.949.426.123.25.8
Cameroon1975–80114.2100.014.218.510.56.98.619.76.910.246.536.99.42.7
Central African Republic
Chad1975–76112.6100.012*619711.58.22.215.39.53.256.51.0
Congo1975–76,80143.0100.043.046.27.834.5193.120.318.81.226.826.30.41.0
Côte d’lvoire1980113.7100.013.714.06.86.66.23.926.810.69.146.335.111.22.3
Djibouti1979–80122.1100.022.118.810.38.65.267.042.915.92.73.7
Ethiopia1975–80120.4100.020.424.29.611.526.98.217.945.424.62072.7
Gabon1975–76,80145.9100.045.957.72.953.21.31.57.56.40.230.426.93.00.1
Gambia1975–80124.6100.024.616.36.59.10.63.61.078.966.811.9
Ghana1975–80110.2100.010.221.910.511.30.227.45.421.250.116.733.30.3
Guinea1977–79136.8100.036.827.92.54.24.264.128.733.21.3
Kenya1975–80114.3100.014.337.311.038.725.310.822.922.20.70.2
Lesotho1975–77145.9100.045.915.910.05.04.871.871.00.80.3
Liberia1975–80105.8100.05.839.115.722.623.31.48.534733.80.51.1
Madagascar1978–80141.5100.041.516.39.27.112*539.122.410.729.625.73.91.8
Malawi1975–80119.6100.019.644.915.129.733.326.05.221.321.30.1
Mali1975–80109.3100.09.322.56.814.25.01.129.421.75.927.920.17.54.6
Mauritania1975–79138.6100.038.627.422.14.57.70.126.220.24.336.835.30.81.2
Mauritius1975–80111.0100.011.028.815.513.218.012.648.333.814.44.5
Morocco1975–80120.4100.020.425.27.616.45.939.224.611.722.320.61.53.4
Niger1976–80100.0100.00.032.06.022.54.60.222.114.46.839.733.85.02.9
Nigeria11975–78113.3100.013.378.10.178.02.92.918.918.90.0
Rwanda1975–80100.0100.00.018.06.610.04.60.016.816.657.830.127.71.1
Senegal1975,77–80107.4100.07.422.19.59.10.90.526.812712.145.141.43.63.2
Sierra Leone1975–80111.8100.011.827.36.820.50.718.116.152.238.213.7
Somalia1975–78124.5100.024.58.77.90.827.214.653.050.72.327
South Africa1975–80113.6100.013.663.525.436.21.40.225.68.516.76.15.60.51.8
Sudan1975–80118.6100.018.614.24.09.832.226.752.842.63.90.1
Swaziland1975–80108.4100.08.431.711.717.82.964.848.616.20.2
Tanzania1975–80112.6100.012.630.85.317.30.444.938.45.422.513.49.10.7
Togo1977–80112.9100.012.938.45.230.57.116.111.73.236.926.35.21.1
Tunisia1975–80123.9100.023.918.18.47.712.00.231.97.18.730.828.72.12.8
Uganda1975–80106.2100.06.29.71.97.535.927.44.054.210.843.1
Zaire1975–80104.5100.04.534.319.814.52.52.014.58.55.841.721.619.90.4
Zambia1975–80112.4100.012.441.719.619.82.747.112.134.08.28.00.0
Zimbabwe1976–80121.5100.021.559.328.228.734.426.27.65.05.00.4
Unweighted average118.5100.018.529.510.217.55.21.223.815.510.440.131.09.91.6
Sources: IMF, Government Finance Statistics; International Financial Statistics; and The World Bank, World Tables 1993.
Table 9.African Countries: Tax Structure, 1981–85(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin
Botswana1981–8545.326.219*114.02.59.90.60.311.611.50.00.1
Burkina Faso1981–8514.912.82.12.41.50.41.20.22.51.10.95.64.90.30.2
Burundi1981–8514.112.91.23.01.31.50.40.33.33.24.12.81.31.8
Cameroon1981–8521.319.12.210.12.08.11.12.71.21.14.63.80.80.4
Central African Republic198113.013.00.02.31.11.20.90.63.00.91.15.74.31.40.1
Chad19835.55.30.20.30.30.00.10.10.10.02.32.10.10.1
Congo1981–8337.126.610.517.41.815.61.60.52.52.40.14.03.90.00.0
Côte d’lvoire1984–8525.220.05.23.41.61.51.21.04.41.91.48.35.82.50.6
Djibouti1981–8534.323.710.64.52.32.215.49.93.51.71.70.01.2
Ethiopia1981–8521.916.65.35.81.63.64.91.73.15.23.02.20.5
Gabon1981–8540.328.911.419.21.217.40.62.41.96.56.00.50.1
Gambia1981–8516.815.41.42.81.41.20.11.00.411.510.90.6
Ghana1981–857.05.91.11.50.70.80.01.90.21.62.51.11.30.0
Guinea
Kenya1981–8521*018,82.36.08.05.61.94.64.40.20.0
Lesotho1982–8542.537.15.44.53.11.44.12.80.728.327.80.50.0
Liberia1981–8520.719.90.77.55.61.85.50.52.56.36.20.10.2
Madagascar1981–8216.413.72.62.51.31.21.95.83.31.33.22.70.50.3
Malawi1981–8519.917.22.76.62.64.06.15.00.84.34.10.20.0
Mali1981–8513.511.81.71.90.61.10.50.34.82.72.02.72.00.70.5
Mauritania1983–8522.118.33.85.73.71.80.03.60.72.68.75.92.70.2
Mauritius1981–8521.318.82.53.01.81.20.64.00.72.110.37.42.90.7
Morocco1981–8524.820.64.24.42.31.91.28.65.82.14.64.30.30.5
Niger
Nigeria11984–8515.19.55.67.00.07.01.01.01.51.50.0
Rwanda
Senegal1981–8420.018.02.04.22.31.1070.35.23.31.57.16.90.10.5
Sierra Leone1981–8510.29.30.92.51.11.40.02.32.24.33.70.6
Somalia
South Africa1981–8524.421.92.512.86.46.10.30.07.24*72.40.90.80.00.4
Sudan198212.510.02.52.00.71.21.81.86.25.70.50.0
Swaziland1981–8530.628.02.57.84.03.30.90.519.118.60.50.1
Tanzania1981, 8515.915.30.64.61.82.80.08.88.60.01.61.30.20.1
Togo1981–8528.423.84.69.61.97.01.73.62.70.48.56.90.20.3
Tunisia1981–8534.025.68.44.82.12.32.80.27.12.42.79.69.30.20.7
Uganda1981–856.56.40.10.40.00.41.91.40.34.00.82.6
Zaire1981–859.28.11.12.81.41.40.10.11.91.50.52.92.00.90.0
Zambia1981–8523.021.41.67.42.93.80.410.53.27.23.01.91.00.0
Zimbabwe1981–8529.326.23.112.97.15.29.16.22.93.93.90.1
Unweighted average21.617.93.85.92.13.61.00.34.52.81.76.35.40.70.3
Sources: IMF, Government Finance Statistics; InternationalFinancial Statistics; and The World Bank, World Tables 1993.
Table 10.African Countries: Tax Structure, 1981–85(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin
Botswana1981–851718100.071852.99.637.42.21344.644.40.20.3
Burkina Paso1981–85116.6100.016.618.911.83.59.61.519.98.97.043.838.62.11.3
Burundi1981–85109.4100.09.423.49.911.93.52.025.825.131.521.99.413.6
Cameroon1981–85111.6100.011.651.310.940.15.814.46.66.225.120.34.72.1
Central African Republic1981100.0100.00.017.78.59.27.04.322.96.68.243.833.210.50.5
Chad1983103.2100.03.25.85.30.01.22.71.20.042.540.12.514
Congo1981–83139.8100.039.865.26.658.45.91.99.59.00.315.114.60.10.2
Côte d’lvoire1984–85126.5100.026.517.07.97.76.04.922.19.76.841.128.912.32.9
Djibouti1981–85145.1100.045.119.19.59.565.041.814.67.35.2
Ethiopia1981–85131.9100.031.935.19.921.929.310.118.731.618.113.53.1
Gabon1981–85139.6100.039.666.34.260.22.18.36.622.420.71.80.4
Gambia1981–85109.1100.09.117.99.07.90.66.62.974.570.53.8
Ghana1981–85117.3100.017.325.312.112.70.033.33727.741.417.819.30.0
Guinea1982–83154.2100.054.238.04.424.64.40.86.02.31.850.512.533.90.1
Kenya1981–85112.2100.012.231.942.929.610.024.523.21.30.1
Lesotho1982–85115.2100.015.212.48.63.811.07.12.575.874.61.20.0
Liberia1981–85103.8100.03.837.728.48.827.72.712.531.731.10.40.9
Madagascar1981–82118.9100.018.917.99.48.513742.124.19.723.119.4372.3
Malawi1981–85115.8100.015.838.415.423.135.829.44.825.124.11.00.1
Mali1981–85114.2100.014.215.85.09.54.32.640.923.016.523.217.05.94.0
Mauritania1983–85120.8100.020.831.320.39.90.119.53.714.147.432.314.91.3
Mauritius1981–85113.3100.013.316.49.76.73.221.33.511.155.039.115.43.8
Morocco1981–85120.2100.020.221.21119.16.041.828.010.222.321.01.32.6
Niger
Nigeria11984–85159.9100.059.973.60.173.510.010.016.116.00.1
Rwanda
Senegal1981–84111.2100.011.223.113.06.14.01628718.58.439.338.50.82.6
Sierra Leone1981–85110.4100.010.428.012.415.40.424.923.544.938.85.3
Somalia
South Africa1981–851113100.011358.529.227.8130.232.62111124.03.80.219
Sudan1982124.7100.024.719.67.012.417.617.661.957.04.90.3
Swaziland1981–85109.0100.09.028.214.511.93.11768.065.72.20.2
Tanzania1981, 85104.1100.04.132.26.719.60.257.356.50.08.57.60.60.6
Togo1981–85119.5100.019.540.38.029.47.415.011.51.535.828.80.91.3
Tunisia1981–85132.7100.032.718.68.29.110.90.927.99.310.437.336.30.92.6
Uganda1981–85102.6100.02.69.01.47.234.626.34.956.314.633.8
Zaire1981–85113.5100.013.535.317.617.7141524.118.05.935.024.410.50.1
Zambia1981–85107.5100.07.534.513.717.72.049.115.133.414.19.04.80.1
Zimbabwe1981–85111.7100.011.749.427.220.134.823.510.914.614.50.3
Unweighted average120.2100.020.231.311.018.65.61.425.314.910.635.529.16.41.8
Sources: IMF, Government Finance Statistics; International Financial Statistics; and The World Bank, World Tables 1993.
Table 11.African Countries: Tax Structure, 1986–92(In percent of GDP
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin
Botswana1986–9158.231.426.822.31.918.30.9078.28.20.00.0
Burkina Paso198615.713.02.72.31.30.51.30.22.10.70.96.15.40.20.3
Burundi198617.015.61.42.91.41.30.60.22.92.86.73.03.72.3
Cameroon1986–9118.213.94.35.91.54.31.13.01.61.32.82.40.40.2
Central African Republic
Chad1986–918.27.20.91.60.22.92.00.2
Congo
Côte d’lvoire198626.621.35.33.5171.61.31.04.5171.49.87.02.80.4
Djibouti198629.924.45.64.83.21.715.08.74.21.61.50.01.6
Ethiopia1986–8927.618.68.97.62.05.15.81.83.94.63.01.60.4
Gabon1989–9127.218.38.96.41.74.30.20.36.12.13.25.14.70.40.1
Gambia1986–9019.118.20.82.71.01.50.12.41.40.213.012.70.4
Ghana1986–8813.712.41.43.21.12.10.0371.02.75.42.52.90.0
Guinea1986–9011.711.40.41.85.20.84.5
Kenya1986–9121.719.42.36.19.36.8173.83.50.30.0
Lesotho1986–9141.636.25.35.23.31.98.87.50.922.122.10.00.0
Liberia1986–8817.116.40.86.14.91.24.70.32.05.25.10.00.2
Madagascar1986–9111.38.92.41.30.50.72.31.00.75.04.11.00.1
Malawi1986–9021.118.22.97.72.75.07.06.10.63.43.40.00.0
Mali1986–8816.912.74.21.60.61.00.80.24.22.81.23.83.10.60.3
Mauritania1986–8822.518.14.46.43.22.90.03.60.82.77.84.63.20.2
Mauritius1986–9223.020.72.32.81.21.60.14.71.81.711.09.3171.1
Morocco1986–9024.421.42.94.92.52.01.0 1.010.55.34.53.83.70.10.6
Niger
....1986–8719.09.97.00.06.61.01.01.91.90.0
Nigeria1
Rwanda1986–9211.211.20.02.01.00.50.64.41.03.13.72.8070.0
Senegal
Sierra Leone1986–918.07.20.82.20.51.00.01.91.53.12.80.10.0
Somalia
South Africa1986–9028.025.82.21198.25.50.50.09.1671.41.40.00.4
Sudan
Swaziland1986–9028.625.82.89.63.4573.53.312.411.70.60.1
Tanzania
Togo1986–8727.722.25.68.72.25.91.92.31.60.39.07.30.30.2
Tunisia1986–9230.623.77.04.11.71.73.20.36.63.02.88.38.10.10.6
Uganda19864.84.80.00.30.00.20.90.70.23.60.33.2
Zaire1986–919.68.80.92.81.81.10.10.11.50.80.64.02.91.20.0
Zambia1986–8920.719.31.36.11.73.50.17.44.62.65.73.61.90.1
Zimbabwe1986–8732.429.03.414.48.85.19.25.73.45.15.00.1
Unweighted average21.717.74.05.72.23.21.00.24.83.01.96.15.11.00.3
Sources: IMF, Government Finance Statistics; International Financial Statistics; and The World Bank, World Tables 1993.
Table 12.African Countries: Tax Structure, 1986–92(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Benin
Botswana1986–91185.8100.085.870.75.957.92.82.326.326.30.00.1
Burkina Faso1987125.4100.025.419.510.94.79.71423.211.38.238.133.81.63.0
Burundi1986108.8100.08.818.78.78.53.81.418.518.142.919.323.314.7
Cameroon1986–92137.2100.037.238.711.027.76.723.012.49.921.619.22.31.3
Central African Republic
Chad1986–91113.5100.013.522.32.639.628.82.2
Congo
Côte d’lvoire19901149100.014.916.67.97.16.44.425.38711839.831.1873.3
Djibouti1986,1988115.9100.015.918.912.56.363.736.718.06.56.2
Ethiopia1986–89147.7100.047.740.910.927.431.19.920.824.816.2872.1
Gabon1989–91149.8100.049.834.29.522.61.22.033.311.717.428.226.22.00.8
Gambia1986–90104.6100.04.614.85.58.20.412.57.21.372.070.02.0
Ghana1986–88111.0100.011.025.79.116.60.030.37.822.143.920.523.40.1
Guinea1986–90109.2100.09.220.676.410.965.4
Kenya1986–91111.7100.011.731.547.535.08.619.718.11.50.0
Lesotho1986–91114.6100.014.614.29.15.124.621.02.461.060.90.10.1
Liberia1986–88104.6100.04.637.529.77.128.52.112.131.431.20.211
Madagascar1988–91127.1100.027.115.45.68.125.710.78.056.645.511.115
Malawi1986–90116.1100.016.142.214.827.338.333.63.318.818.60.20.1
Mali1986–88133.0100.033.012.84.67.66.31933.421.89.329.824.74.52.5
Mauritania1986–88124.7100.024.735.217.616.00.219.84.314.843.225.417.813
Mauritius1986–92111.0100.011.013.25.77.54.80.322.78.57.953.344.78.25.3
Morocco1986–90113.5100.013.522.711.79.44.849.124.820.817.717.20.52.8
Niger
Nigeria11986–87196.3100.096.37170.268.0979.718.618.40.2
Rwanda1989–92100.0100.00.018.18.94.45.639.19.027.932.724.75.90.4
Senegal
Sierra Leone1986–92111.3100.011.330.58.517.30.226.20.420.742.90.0
Somalia
South Africa1986–90108.5100.08.554.131.921.41.90.135.325.95.55.65.50.017
Sudan
Swaziland1986–91110.6100.010.636712.621.913.612.848.846.32.50.3
Tanzania
Togo1986–87125.1100.025.139.59.826.68.410.37.21440.633.1120.9
Tunisia1986–92129.4100.029.417.37.47.013.41327.912.811.935.034.10.42.4
Uganda1986100.0100.00.05.50.55.019.114.93.475.36.267.3
Zaire1986–91110.5100.010.532.720.911.71.00.917.09.07.544.932.312.50.1
Zambia1986–89106.5100.06.532.68.819.40.438.424.313.628.318.38.80.3
Zimbabwe1986–91111.8100.011.850.430.418.329.819.410.118.618.10.3
Unweighted average121.6100.021.630.211.417.15.31.127.514.511.736.627.59.72.0
Sources: IMF, Government Finance Statistics; International Financial Statistics; and The World Bank, World Tables 1993.
Table 13.Non-OECD Asian Countries: Tax Structure, 1975–80(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh198011.47.83.61.21.10.10.00.02.91.41.43.33.00.20.2
Bhutan
Fiji1975–8020.817.53.39.56.92.40.00.02.20.01.75.95.66.30.1
India1975–8012.19.92.22.41.21.20.00.05.10.15.02.22.00.10.1
Indonesia1975–8020.118.71.414.00.512.60.00.02.41.40.92.01.30.70.3
Korea1975–8016.715.01.84.12.11.80.20.07.42.83.02.62.60.00.2
Malaysia1975–8023.521.12.48.56.10.10.04.71.22.17.53.53.90.1
Myanmar1975–8013.89.54.30.90.00.06.55.70.12.12.10.00.0
Nepal1975–807.36.11.20.60.00.02.51.40.92.42.10.20.7
Papua New Guinea1975–8018.115.42.79.74.55.20.00.02.50.02.33.12.80.40.0
Philippines1975–8013.611.81.82.91.51.40.00.04.81.92.43.83.30.50.1
Singapore1975–8024.916.88.17.90.00.43.70.01.61.91.90.02.5
Solomon Islands1975–8016.112.73.44.42.22.20.00.00.90.00.67.34.33.00.0
Sri Lanka1975–8020.418.81.52.80.82.00.00.06.12.43.59.62.75.00.2
Thailand1975–8013.011.81.22.21.01.30.00.06.02.62.43.42.80.50.2
Unweighted average16.613.82.85.12.23.30.00.04.11.52.04.12.91.10.3
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 14.Non-OECD Asian Countries: Tax Structure, 1975–80(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh1975–80149.1100.049.114.913.51.30.00.040.516.023.036.934.31.73.5
Bhutan
Fiji1975–80118.9100.018.954.339.313.60.00.012.30.09.534.032.11.90.6
India1975–80122.2100.022.224.812.511.70.00.051.91.150.322.320.21.41.0
Indonesia1975–80107.7100.07.774.62.766.80.00.012.97.75.110.67.13.51.5
Korea1975–80111.8100.011.827.114.112.21.10.049.318.920.117.617.60.01.5
Malaysia1975–80111.3100.011.340.028.90.50.022.45.79.835.416.818.50.6
Myanmar1975–80144.0100.044.010.40.00.067.359.20.722.322.30.00.0
Nepal1975–80119.1100.019.18.60.00.040.222.114.038.734.83.812.1
Papua New Guinea1975–80117.8100.017.862.029732.30.00.016.60.015.220.818.32.40.0
Philippines1975–80114.9100.014.924.312.511.70.00.040.515.920.331.928.04.01.2
Singapore1975–80148.2100.048.246.70.02.622.00.09.311.111.10.014.7
Solomon Islands1975–80127.0100.027.034.717.617.10.00.07.70.05.257.034.322.50.0
Sri Lanka1975–80108.5100.08.515.54.411.10.00.032.913.118.849.814.024.01.0
Thailand1975–80110.2100.010.218.88.210.60.20.050.422.420.628.624.14.51.4
Unweighted average122.2100.022.232.615.419.70.10.233.413.015.929.822.56.32.8
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 15.Non-OECD Asian Countries: Tax Structure, 1981–85(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh1981–8510.87.63.21.01.00.00.00.02.71.11.63.42.80.20.2
Bhutan1982–8511.15.85.31.50.51.00.00.03.90.62.90.10.00.10.1
Fiji1981–8524.420.53.910.98.02.70.00.02.70.02.16.56.30.20.1
India1981–8512.810.22.52.10.91.20.00.05.00.14.83.02.90.00.1
Indonesia1981–8521.218.52.715.10.513.90.00.02.31.31.00.90.70.10.2
Korea1981–8517.815.52.34.22.22.00.20.07.93.82.42.62.60.00.2
Malaysia1981–8527.322.25.110.32.38.00.10.04.71.51.86.53.62.90.1
Myanmar1981–8515.39.26.10.50.00.06.15.40.02.52.50.00.0
Nepal1981–858.57.21.30.70.50.20.00.03.42.01.02.52.30.10.6
Papua New Guinea1981–8520.217.62.610.15.84,20.00.02.70.02.54.54.10.40.0
Philippines1981–8511.910.61.32.61.11.40.00.04.61.32.23.02.80.20.1
Singapore1981–8531.918.513.49.10.00.53.90.01.51.31.30.02.9
Solomon Islands1981–8522.119.22.97.04.03.00.00.00.60.00.211.58.03.40.0
Sri Lanka1981–8519.517.12.43.00.82.20.00.06.94.82.06.93.73.20.3
Thailand1981–8515.413.91.53.11.51.50.00.07.22.83.73.32.90.40.2
Unweighted average18.014.23.85.42.23.20.00.04.31.72.03.93.10.70.3
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 16.Non-OECD Asian Countries: Tax Structure, 1981–85(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh1981–85143.2100.043.213.613.60.10.00.036.014.221.445.436.81.92.4
Bhutan1982–85190.1100.090.126.38.517.80.70.067.210.149.42.00.81.22.4
Fiji1981–85119.0100.019.053.438.913.30.00.013.30.010.431.530.70.80.4
India1981–85124.6100.024.621.18.611.50.00.048.61.247.029.628.80.40.7
Indonesia1981–85114.5100.014.581.42.875.20.00.012.37.15.34.64.00.71.1
Korea1981–85115.1100.015.126.914.212.71.40.050.924.515.416.516.50.01.0
Malaysia1981–85122.8100.022.846.410.336.10.70.021.16.98.029.316.213.10.6
Myanmar1981–85166.5100.066.56.10.00.066.459.00.227.527.50.00.0
Nepal1981–85118.3100.018.39.26.92.30.00.047.927.414.334.432.61.88.1
Papua New Guinea1981–85114.6100.014.657.333.023.90.00.015.40.114.425.623.32.10.1
Philippines1981–85112.8100.012.825.010.313.50.00.043.312.521.328.526.11.50.9
Singapore1981–85174.1100.074.148.80.02.921.10.07.97.27.20.015.5
Solomon Islands1981–85115.0100.015.036.320715.60.00.03.40.00.859.841.617.90.0
Sri Lanka1981–85113.6100.013.617.64.912.70.00.040.528.011.740.021.318.71.9
Thailand1981–85110.8100.010.822.011.011.00.20.051.920.326.423.820.53.11.4
Unweighted average130.3100.030.332.814.118.90.20.236.014.116.927.022.24.22.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 17.Non-OECD Asian Countries: Tax Structure, 1986–92(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh1986–899.57.52.01.00.60.40.00.02.80.91.92.82.20.60.2
Bhutan1986, 88–9018.05.512.41.80.51.30.00.03.50.82.40.10.10.00.1
Fiji1986–9024.220.34.09.36.22.70.00.03.40.02.57.27.00.20.0
India1986–9114.311.23.22.11.01.10.00.05.00.14.84.03.90.00.1
Indonesia1986–9119.016.22.810.10.89.10.00.04.43.31.01.10.90.20.3
Korea1986–9217.815.72.15.53.02.40.70.06.43.82.02.22.20.00.3
Malaysia1986–9127.119.28.08.72.26.50.20.05.01.71.94.62.81.80.1
Myanmar1986–9010.35.84.61.01.00.00.00.03.32.70.01.41.40.00.0
Nepal1986–919.67.81.80.90.00.03.51.91.22.82.70.10.5
Papua New Guinea1986–9223.718.84.99.65.93.50.00.02.80.02.55.95.40.50.0
Philippines1986–9215.713.22.54.11.31.80.00.04.81.42.53.83.80.00.1
Singapore1986–9133.015.817.26.50.00.25.00.01.10.70.70.01.8
Solomon Islands1986–8822.920.72.27.05.21.90.00.00.60.00.113.210.32.90.0
Sri Lanka1986–9220.618.02.62.30.81.50.00.08.85.82.56.05.30.70.8
Thailand1986–9017.115.61.53.61.71.90.00.07.93.24.13.63.50.10.4
Unweighted average18.914.14.84.92.32.60.10.04.51.72.04.03.50.50.3
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 18.Non-OECD Asian Countries: Tax Structure, 1986–92(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bangladesh1986–89126.3100.026.313.78.65.10.00.037.512.225.037.728.29.03.0
Bhutan1986,88–91344.8100.0244.831.28.822.40.30.064.214.143.02.11.80.41.8
Fiji1986–92118.0100.018.045.429.314.10.00.018.72.212.034.533.21.30.1
India1986–92129.1100.029.119.59.49.80.00.044.91.343.135.034.50.20.5
Indonesia1986–91118.2100.018.262.35.155.90.00.027.620.56.07.25.81.31.9
Korea1986–92113.6100.013.634.819.215.44.20.040.723.912.513.813.80.01.8
Malaysia1986–92141.3100.041.345.411.533.91.10.026.59.39.923.614.78.90.5
Myanmar1986–91181.0100.081.017.517.20.00.00.056.843.90.225.825.80.00.0
Nepal1986–91123.5100.023.511.70.00.045.324.214.836.234.91.36.7
Papua New Guinea1986–92126.2100.026.250.831.318.30.00.015.00.113.131.528.72.60.0
Philippines1986–92119.5100.019.530.59.813.60.00.037.410.519.728.628.00.10.6
Singapore1986–91212.9100.0112.941.10.01.431.50.07.44.64.60.011.7
Solomon Islands1986–91111.7100.011.733.925.48.50.00.03.40.00.762.448.513.90.1
Sri Lanka1986–92114.7100.014.713.14.78.40.00.049.132.413.833.329.43.94.5
Thailand1986–92110.1100.010.124.610.713.50.40.049.620.825.322.221.30.72.3
Unweighted average146.1100.046.131.714.716.90.40.136.614.416.426.623.52.92.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 19.Middle Eastern Countries: Tax Structure, 1975–80(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1975–8029.98.221.74.50.04.50.60.00.40.00.12.52.50.00.2
Egypt1975–8040.627.613.04.61.82.84.80.45.10.01.89.97.80.60.7
Iran1975–8034.78.826.02.80.22.61.30.70.90.00.62.62.40.00.3
Israel198046.939.67.321.215.94.80.03.012.811.21.41.91.90.00.7
Jordan1975–8020.115.64.52.30.00.02.00.01.69.99.70.20.9
Kuwait1977–8072.04.367.72.90.02.90.00.00.40.00.00.90.90.00.1
Oman1975–8047.213.533.712.50.012.50.00.20.20.00.00.60.40.00.0
Pakistan1975–8014.311.72.61.71.00.70.00.05.01.04.05.04.30.40.0
Syria1975–8031.711.620.12.40.00.41.70.00.24.23.80.50.8
Unweighted average37.515.721.86.12.74.40.70.53.21.41.14.23.70.20.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics
Table 20.Middle Eastern Countries: Tax Structure, 1975–80(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1975–80416.3100.0316.347.90.047.99.90.55.80.00.833.833.80.02.0
Egypt1975–80147.0100.047.016.46.410.017.41.418.60.06.635.628.52.12.6
Iran1975–80400.1100.0300.131.62.429.014.68.510.90.47.229.628.40.03.1
Israel1975–80116.6100.016.647.931.713.80.04.831.926.05.09.29.20.03.2
Jordan1975–80129.6100.029.614.60.00.012.70.010.263.261.61.65.9
Kuwait1977–802075.9100.01975.963.80.063.80.00.010.90.00.023.123.10.02.2
Oman1975–80349.6100.0249.692.60.092.60.01.11.80.00.04.23.10.00.0
Pakistan1975–80122.2100.022.214.58.46.20.00.042.78.234.542.436.33.30.3
Syria1975–80273.8100.0173.820.40.03.514.20.01.836.532.63.97.0
Unweighted average447.9100.0347.938.97.037.64.62.216.63.87.330.928.51.22.9
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 21.Middle Eastern Countries: Tax Structure, 1981–85(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1981–8534.86.328.41.10.01.11.40.10.70.00.12.82.80.00.2
Egypt1981–8542.425.816.66.94.60.14.30.03.77.47.00.30.5
Iran1981–8522.28.413.82.20.22.01.80.61.10.10.82.32.10.00.3
Israel1981–8551.841.610.222.016.24.10.01.814.913.41.32.62.20.00.9
Jordan1981–8521.015.35.72.70.00.02.20.01.87.97.90.01.3
Kuwait1981–8570.93.167.81.40.041.0.00.00.40.00.01.11.10.00.1
Oman1981–8539.311.927.310.70.010.70.00.20.20.00.00.80.80.00.0
Pakistan1981–8516.212.93.22.30.00.05.41.04.45.24.80.10.0
Syria198122.68.913.72.80.00.51.40.00.03.33.00.20.3
Unweighted average35.714.920.75.83.33.90.90.43.41.61.33.73.60.10.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 22.Middle Eastern Countries: Tax Structure, 1981–85(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1981–85568.1100.0468.117.90.017.921.71.211.20.0−1.144.944.90.03.1
Egypt1981–85164.6100.064.626.418.20.217.10.014.628.427.21.21.8
Iran1981–85266.4100.0166.426.22.323.821.56.712.61.58.927.825.80.03.2
Israel1981–85124.3100.024.353.038.99.90.04.435.932.33.06.35.30.02.2
Jordan1981–85136.9100.036.917.5...0.00.014.20.011.851.651.60.08.4
Kuwait1981–852352.0100.02252.044.00.044.00.00.014.70.00.038.038.00.03.4
Oman1981–85329.5100.0229.589.80.089.40.01.42.00.00.06.96.80.00.0
Pakistan1981–85125.1100.025.117.80.00.041.87.933.940.037.61.10.3
Syria1981254.2100.0154.231.70.05.915.70.00.037.034.32.13.4
Unweighted average480.1100.0380.136.08.237.06.82.218.34.68.131.230.10.52.9
Sources: IMF. Government Finance Statistics; and International Financial Statistics.
Table 23.Middle Eastern Countries: Tax Structure, 1986–92(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1986–9031.58.423.01.50.01.52.70.11.20.00.12.72.70.00.1
Egypt1986–8932.719.413.34.80.53.74.50.03.50.03.34.14.00.10.3
Iran1986–9214.87.57.32.10.41.71.50.40.90.10.72.11.30.00.4
Israel1986–9238.932.06.915.211.12.60.01.213.612.11.21.20.90.00.3
Jordan1986–9123.515.97.62.72.00.10.14.10.03.07.06.60.00.8
Kuwait1986–9237.71.136.60.20.00.20.00.00.10.00.00.80.80.00.0
Oman1986–9135.09.026.07.50.07.40.00.20.30.00.01.01.00.00.0
Pakistan1986, 88–9117.913.34.61.80.01.80.00.05.91.74.25.65.50.00.0
Syria1986–9122.515.76.86.80.00.71.20.00.01.61.30.20.5
Unweighted average28.313.614.74.71.72.61.00.33.41.61.42.92.70.00.3
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 24.Middle Eastern Countries: Tax Structure, 1986–92(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Bahrain1986–92368.0100.0268.017.70.017.731.81.914.40.01.132.632.60.01.7
Egypt1986–89168.6100.068.624.72.518.823.00.018.30.017.121.420.90.51.5
Iran1986–92198.0100.098.028.05.722.320.05.012.41.29.028.016.80.05.0
Israel1986–92121.4100.021.447.434.77.90.03.842.938.23.83.72.60.01.0
Jordan1986–91148.6100.048.616.612.40.80.825.70.019.044.342.30.05.1
Kuwait1986–924418.6100.04318.627.30.027.30.00.05.60.00.062.562.50.04.6
Oman1986–92391.4100.0291.482.10.081.30.02.13.50.00.011.711.70.00.6
Pakistan1986, 88–91134.8100.034.813.50.013.40.00.044.512.831.741.841.40.30.3
Syria1986–91145.4100.045.443.50.04.97.80.30.310.08.61.23.3
Unweighted average677.2100.0577.233.46.125.28.42.119.45.89.128.526.60.22.6
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 25.Non-OECD Western Hemisphere Countries: Tax Structure, 1975–80(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina
Bahamas1975–8018.215.23.00.00.00.01.80.0160.00.010.69.80.30.5
Barbados1975–8028.726.42.311.06.64.12.40.24.92.51.36.45.90.31.3
Bolivia
Brazil1978–8017714.33.42.60.87.10.44.50.34.01.01.00.00.0
Chile1975–8031.624.07.64.52.71.64.10.011.28.02.52.12.10.00.7
Colombia1975–8011.710.71.03.51.61.91.50.42.61.80.72.41.41.00.0
Costa Rica1975–8017.816.41.42.72.70.04.20.05.41.63.73.72.01.70.1
Dominican Republic1975–8015.413.02.42.80.91.80.50.03.20.02.66.24.31.80.1
Ecuador1975–8010.810.20.63.30.02.00.02.01.30.74.43.40.80.2
El Salvador1975–8013.613.20.32.51.11.00.03.81.42.05.91.94.00.9
Guatemala1975–8010.19.40.71.40.31.11.30.03.01.41.43.61.71.80.2
Honduras1975–8014.212.91.33.31.32.00.90.03.60.92.45.33.12.20.1
Jamaica1975–8027.225.71.57.44.52.91.00.413.65.47.11.61.50.10.7
Mexico11975–8013.512.70.85.32.42.82.30.14.92.32.01.90.91.10.0
Nicaragua1975–8015.513.81.71.71.60.01.80.05.61.62.53.53.10.40.8
Panama1975–8024.520.24.35.40.00.06.60.04.01.22.23.02.50.50.6
Paraguay1975–8011.610.51.11.50.01.21.40.12.30.61.52.92.00.10.8
Peru1975–8015.714.11.52.90.62.20.56.34.51.74.02.41.50.7
St. Kitts
St. Lucia1978–8034.230.53.6872.30.06.54.70.312.011.60.10.4
St. Vincent1978–8023.119.53.65.90.00.70.00.411.210.90.30.1
Uruguay1975–8021.620.51.01.80.56.00.09.14.73.72.22.20.00.9
Venezuela1975–8028.122.16.117.10.716.21.10.31.30.00.92.01.80.00.2
Unweighted average19.316.92.44.51.52.32.70.14.82.12.14.63.60.90.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 26.Non-OECD Western Hemisphere Countries: Tax Structure, 1975–80(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina
Bahamas1975–80120.0 106.620.00.00.00.012.0)0.010.20.00.070.164.52.03.2
Barbados1975–80108.7100.08.741.525.015.59.00.818.59.54.624.522.41.24.8
Bolivia
Brazil1975–80121.4100.021.41474.354.12.430.21727.15.95.90.00.0
Chile1975–80132.0100.032.018.811.46.317.20.046.833.510.68.78.70.03.0
Colombia1975–80109.8100.09.832.514.617.813.73.523.917.26.422.913.29.60.5
Costa Rica1975–80108.6100.08.616.816.70.125.50.033.19.922.422.612.310.20.8
Dominican Republic1975–80119.0100.019.021.27.213.84.10.025.40.020.847.333.612.80.9
Ecuador1975–80106.2100.06.231.70.019.30.020.013.06.543.934.08.21.6
El Salvador1975–80102.6100.02.619.38.48.10.029.310.215.644.214.529.67.2
Guatemala1975–80107.0100.07.015.03.411.512*40.032.414.915.037.417.819.11.9
Honduras1975–80110.2100.010.225.79.815.77.30.028.47.219.141.424.317.00.9
Jamaica1975–80106.0100.06.028.917.711.34.01.652.921.027.76.25.70.52.9
Mexico11975–80106.1100.06.141.319.021.818.11.239.318.116.114.76.87.90.1
Nicaragua1975–80112.4100.012.413.09.70.013.00.040.611.518.525.022.92.25.9
Panama1975–80121.6100.021.626.60.00.032.50.019.75.810.915.112.62.53.0
Paraguay1975–80111.0100.011.013.90.311.613.81.022.35.514.727.919.31.17.2
Peru1975–80110.8100.010.820.54.015.43.644.931712.428.117.010.74.7
St. Kitts
St. Lucia1975–80111.9100.011.928.57.60.021.515.31.139.237.90.41.4
St. Vincent1978–80118.0100.018.030.10.03.70.02.057.556.11.40.7
Uruguay1975–80105.0100.05.08.72.36.029.30.144.623.018.010.810.60.24.1
Venezuela1975–80127.5100.027.577.23.373.25.31.25.80.04.29.08.40.01.0
Unweighted average113.1100.013.125.08.513.216.40.728.311.913.028.721.46.52.7
Sources: IMF, Government Finance Statistics; and International Financial >Statistics.
Table 27.Non-OECD Western Hemisphere Countries: Tax Structure, 1981–85(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina1982–8511.410.01.40.52.40.04.41.62.71.50.50.90.4
Bahamas1981–8522.317.44.90.00.00.01.60.01.90.00.112.611.70.20.5
Barbados1981–8529.126.42.79.23.35.53.50.06.44.00.54.44.10.11.3
Bolivia1984–855.75.20.50.20.10.10.90.02.70.52.41.30.80.40.0
Brazil1981–8525.717.97.74.00.21.36.21.25.80.43.70.80.40.40.0
Chile1981–8529.423.06.34.32.12.22.70.011.89.42.42.12.00.00.6
Colombia1981–8511.59.51.92.71.51.21.10.63.22.40.81.71.50.20.0
Costa Rica1981–8520.018.61.43.02.70.25.00.05.82.63.14.81.82.50.1
Dominican Republic1981–8512.010.21.82.30.91.50.50.03.70.03.23.42.80.40.1
Ecuador1981–8512.512.20.36.90.05.60.02.21.50.72.82.30.30.2
El Salvador1981–8512.711.41.32.41.01.10.04.82.42.03.31.02.30.8
Guatemala1981–859.07.31.71.10.30.91.20.02.81.61.11.81.20.40.1
Honduras198113.112.40.73.20.92.20.03.41.02.25.63.62.00.1
Jamaica1981–8530.328.91.410.56.23.41.40.511.66.34.22.32.30.00.4
Mexico11981–8516.214.61.54.42.12.32.10.18.62.81.92.30.71.70.0
Nicaragua1981–8533.528.25.23.73.60.014.63.07.44.42.30.21.5
Panama1981–8528.220.87.46.40.00.06.30.04.21.71.82.92.50.30.5
Paraguay1981–8510.38.71.61.40.01.41.40.12.20.51.41.51.10.00.9
Peru1981–8514.012.31.71.70.31.90.66.73.63.03.22.70.50.5
St.Kitts198529.822.07.83.10.13.03.10.01.50.10.112.912.10.10.4
St. Lucia1981–8534.430.24.210.22.62.00.06.54.60.311.610.20.40.3
St. Vincent1981–8527.722.45.47.41.60.02.10.60.311.410.50.40.2
Uruguay1981–8522.320.61.71.60.31.25.60.19.55.53.82.62.10.30.9
Venezuela1981–8528.724.54.218.11.116.51.10.21.30.01.23.51.60.00.2
Unweighted average20.417.33.14.51.22.52.70.15.32.32.14.43.40.60.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 28.Non-OECD Western Hemisphere Countries: Tax Structure, 1981–85(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina1982–85115.3100.015.34.923.10.045.116.427.715.05.58.54.3
Bahamas1981–85129.0100.029.00.00.00.09.20.010.70.00.772.767.61.33.1
Barbados1981–85110.1100.010.135.012.520.813.40.024.415.02.116.815.50.24.9
Bolivia1984–85111.7100.011.72.81.21.621.80.040.26.236.527.615.35.20.6
Brazil1981–85144.1100.044.122.51.17.534.66.532.22.220.24.32.32.00.0
Chile1981–85127.7100.027.718.59.09.411.50.051.540.910.49.38.70.02.5
Colombia1981–85120.6100.020.628.416.212.311.85.833.924.78.718.015.32.50.4
Costa Rica1981–85107.4100.07.416.014.80.926.60.030.813.716.726.09.913.90.5
Dominican Republic1981–85118.2100.018.223.28.814.54.90.036.50.031.532.927.63.61.0
Ecuador1981–85102.7100.02.755.90.044.60.018.612.46.023.219.32.31.7
El Salvador1981–85111.5100.011.521.29.19.50.042.721.217.929.08.820.26.7
Guatemala1981–82,84–85122.0100.022.014.94.110.713.20.039.521.315.625.917.65.61.7
Honduras1981106.0100.06.025.67.418.10.027.47.817.745.028.616.31.0
Jamaica1981,83–85105.7100.05.736.421.711.14.81.640.221.914.58.18.10.01.4
Mexico11981–85110.4100.010.430.514.215.814.20.858.019.212.816.54.611.80.1
Nicaragua1981–85118.9100.018.913.113.00.051.410.926.315.88.61.05.3
Panama1981–85135.7100.035.731.00.00.030.00.020.48.38.513.812.01.62.2
Paraguay1981–85119.1100.019.116.10.015.615.61.125.56.116.516.612.60.410.7
Peru1981–85113.5100.013.513.82.214.55.154.929.224.526.122.14.03.8
St. Kitts1985135.4100.035.514.00.313.714.30.06.80.50.758.754.80.61.9
St. Lucia1981–85113.8100.013.834.08.96.50.021.615.30.938.233.61.41.0
St. Vincent1981–85123.9100.023.933.17.00.09.22.51.551.047.01.70.8
Uruguay1981–85108.2100.08.27.7175.627.10.446.326.818.612.710.21.74.4
Venezuela1981–85117.3100.017.373.24.366.64.51.05.40.05.114.96.50.00.8
Unweighted average117.8100.017.823.86.414.015.80.932.213.414.225.719.34.42.5
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 29.Non-OECD Western Hemisphere Countries: Tax Structure, 1986–92(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina1986–8912.110.91.10.80.10.03.70.03.51.42.01.70.70.80.7
Bahamas198621.717.93.70.01.70.01.80.00.012.611.60.20.7
Barbados1986–8931.028.82.37.64.33.04.00.77.85.40.24.04.00.01.5
Bolivia1986–9111.67.64.00.50.10.21.00.03.91.91.91.21.00.10.6
Brazil1986–9125.916.09.84.20.21.25.91.04.41.02.50.50.50.10.0
Chile1986–9226.120.55.64.11.90.010.98.42.42.60.1
Colombia1986–8912.811.41.33.41.61.71.40.53.52.80.72.42.20.20.0
Costa Rica1986–9123.820.43.42.31.80.46.60.05.72.72.66.14.11.90.1
Dominican Republic1986–9014.512.91.62.71.21.50.60.03.70.02.95.75.00.40.1
Ecuador1986–9014.614.30.37.70.06.30.03.42.70.62.62.40.00.2
El Salvador1986–9210.29.70.52.20.81.30.04.32.81.32.51.11.40.6
Guatemala1986–899.48.41.11.60.41.20.02.61.11.23.52.70.70.2
Honduras
Jamaica
Mexico11986–9016.614.42.24.82.22.50.19.63.22.30.80.80.0
Nicaragua1986, 88–9122.018.93.03.52.0 1.80.010.32.17.52.32.30.00.0 0.4
Panama1986–9128.219.29.05.10.20.86.20.04.31.51.92.72.50.20.4
Paraguay1986–9010.68.72.01.20.01.20.80.12.50.81.61.61.20.01.0
Peru1986–929.68.80.81.50.20.70.05.11.83.31.41.40.10.5
St.Kitts1986–9028.421.66.93.81.32.51.30.03.92.10.511.210.10.30.4
St. Lucia1986–9130.828.12.77.82.93.80.09.87.90.19.78.30.40.2
St. Vincent1986–9027.522.94.56.43.52.70.03.50.50.312.211.70.50.2
Uruguay1986–9125.424.01.41.90.61.17.00.210.26.63.52.72.10.11.2
Venezuela1986–9221.216.74.511.810.00.90.01.20.01.22.41.90.00.1
Unweighted average19.716.53.33.91.22.22.90.15.32.61.84.23.70.40.4
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 30.Non-OECD Western Hemisphere Countries: Tax Structure, 1986–92(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Argentina1986–89110.4100.010.46.70.70.135.20.030.311.717.216.46.47.96.6
Bahamas1986120.9100.020.90.09.20.010.30.00.070.264.91.03.6
Barbados1986–89107.9100.07.926.415.210.314.02.426.918.90.713.913.90.05.4
Bolivia1986–92152.9100.052.96.70.82.712.70.051.527.623.114.613.11.28.7
Brazil1986–91161.1100.061.126.41.57.536.56.227.46.315.53.42.80.60.1
Chile1986–92127.2100.027.220.09.10.053.241.311.812.70.3
Colombia1986–89111.5100.011.529.614.315.312.34.730.824.56.021.019.11.60.2
Costa Rica1986–91116.9100.016.911.28.91.832.40.028.113.613.029.820.19.20.6
Dominican Republic1986–90112.4100.012.421.19.011.94.40.028.20.022.643.738.43.00.9
Ecuador1986–90102.3100.02.353.60.043.80.024.119.24.318.417.10.01.6
El Salvador1986–92105.2100.05.222.68.713.40.045.429.213.924.712.312.36.5
Guatemala1986–89113.3100.013.318.84.414.20.031.513.814.241.831.78.82.0
Honduras
Jamaica
Mexico11986–90114.8100.014.833.314717.11370.866.422.015.65.45.30.10.0
Nicaragua1986, 88–90114.0100.014.018.69.90.050.911.237.514.314.30.02.3
Panama1986–91147.7100.047.726.21.04.632.90.022.77.610.213.812.80.82.3
Paraguay1986–90122.3100.022.314.30.014.39.11.228.59.118.318.813.70.011.1
Peru1986–92109.3100.09.316.62.08.10.058.821.137.016.315.60.75.6
St.Kitts1986–92135.3100.035.318.96.612.34.00.116.26.62.654.749.51.32.1
St. Lucia1986–91109.5100.09.527.710.413.30.034.628.00.434.829.61.60.8
St. Vincent1986–90119.8100.019.828.115.211.80.015.32.21.353.251.02.20.9
Uruguay1986–91105.9100.05.97.82.54.629.20.642.927.614.611.28.70.55.0
Venezuela1986–92127.1100.027.170.759.25.60.27.40.07.314.211.60.00.8
Unweighted average120.4100.020.423.06.414.016.90.733.315.513.024.921.52.53.1
Sources: IMF, Government Finance Statistics; and International Financial Statistics.
Table 31.Eastern Europe and Former Soviet Union Countries: Tax Structure, 1975–80(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Albania
Armenia
Azerbaijan
Belarus
Bulgaria
Czech Republic
Estonia
Georgia
Hungary
Kazakhstan
Kyrgyz Republic
Latvia
Lithuania
Macedonia
Moldova
Poland
Romania198045.310.135.20.00.00.05.94.20.00.00.00.00.00.0
Russian Federation
Slovak Republic
Slovenia...
Tajikistan
Turkmenistan
Ukraine
Uzbekistan
Unweighted average45.310.135.20.00.00.05.94.20.00.00.00.00.00.0
Sources: IMF, Economic Reviews; IFS Supplement on Countries of the Former Soviet Union; and Government Finance Statistics.
Table 32.Eastern Europe and Former Soviet Union Countries: Tax Structure, 1975–80(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Albania
Armenia
Azerbaijan.........
Belarus
Bulgaria
Czech Republic
Estonia...
Georgia
Hungary
Kazakhstan
Kyrgyz Republic
Latvia
Lithuania
Macedonia
Moldova
Poland
Romania1980448.5100.6348.50.00.058.841.20.00 0.0.00.00.00.0
Russian Federation
Slovak Republic
Slovenia
Tajikistan
Turkmenistan
Ukraine
Uzbekistan
Unweighted average448.5100.0348.50.00.00.058.841.20.00.00.00.00.00.0
Sources: IMF, Economic Reviews; IFS Supplement on Countries of the Former Soviet Union; and Government Finance Statistics.
Table 33.Eastern Europe and Former Soviet Union Countries: Tax Structure, 1981–85(In percent of GDP)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Albania
Armenia
Azerbaijan
Belarus
Bulgaria
Czech Republic
Estonia
Georgia
Hungary1981–8553.345.87.58.80.38.510.30.419.48.40.53.52.90.02.2
Kazakhstan1198533.432.31.114.45.29.23.813.913.9
Kyrgyz Republic
Latvia
Lithuania
Macedonia
Moldova
Poland1984–8543.641.52.09.50.09.510.74.813.013.00.02.91.30.90.7
Romania1981–8537.410.027.50.00.00.05.84.10.00.00.00.00.00.0
Russian Federation
Slovak Republic
Slovenia
Tajikistan
Turkmenistan
Ukraine
Uzbekistan
Unweighted average41.932.49.58.21.46.87.63.111.61170.22.11.40.31.0
Sources: IMF, Economic Reviews; IFS Supplement on Countries of the Former Soviet Union; and Government Finance Statistics.
Table 34.Eastern Europe and Former Soviet Union Countries: Tax Structure, 1981–85(In percent of total tax revenue)
Domestic Taxes on Goods and Services
Taxes on Income, Profits, and Capital GainsOf Which:International Trade Taxes
Of which:Social Security TaxesGeneral sales, turnover, or VAT
Sample SizeTotal RevenueTax RevenueOther RevenueTotalIndividualCorporatePayroll TaxesTotalExcisesTotalImport dutiesExport dutiesProperty Taxes
Albania
Armenia
Azerbaijan
Belarus