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          <titl xml:lang="en">DDI2.5 XML CODEBOOK RECORD FOR STUDY NUMBER 7608</titl>
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        <titl xml:lang="en">OECD Tax Statistics, 1965-2017</titl>
        <IDNo xml:lang="en" agency="UKDA">7608</IDNo><IDNo xml:lang="en" agency="DOI">10.5255/UKDA-SN-7608-2</IDNo>
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        <distDate xml:lang="en" date="2014-12-09T12:25:17Z">09 December 2014</distDate>
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        <keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/320f26ab-c5f3-4ab2-8e38-8d158795705c">TAXATION</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/6f66120a-7896-4891-b562-e00db6e1da5d">INCOME TAX</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/205c56de-d9b4-4548-92b2-411873c0b417">INCOME</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/fc09ab8a-c74e-41b7-83ca-c5af01921a64">ECONOMICS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/d9d4edf9-4aba-45e3-80de-8bcee034bdc2">SOCIAL SECURITY CONTRIBUTIONS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/33b80b3e-763b-494c-a462-7fa06cfc32ea">WELFARE POLICY</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/cdb09efd-36c5-4beb-96e4-ed18a5446fcd">FAMILY BENEFITS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/02e963a4-6721-45e6-9f37-57e8ab81e498">HOUSING BENEFITS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/2f7c7abd-f694-4f57-9d0f-f4292f28d53e">SOCIAL SECURITY BENEFITS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/f946d3ff-4f9d-42b6-9ee0-c269d02c2a19">UNEMPLOYMENT BENEFITS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/60296f0b-a5d0-42d3-8c23-cd0fd80131c0">SOCIAL ASSISTANCE</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/7999e457-4885-407f-8b03-0f058308541b">GRANTS</keyword><keyword xml:lang="en" vocab="ELSST" vocabURI="https://elsst.cessda.eu/id/277df823-938b-40a6-b000-b21540cf930c">FISCAL POLICY</keyword>
        <topcClas xml:lang="en">Economic conditions and indicators</topcClas>
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      <abstract xml:lang="en">&lt;P&gt;Abstract copyright UK Data Service and data collection copyright owner.&lt;/P&gt;</abstract><abstract xml:lang="en">The OECD Tax Statistics provide detailed annual information on tax and other government revenues for the period 1955 onwards for all OECD countries (where data is available).&lt;br&gt; &lt;br&gt; The OECD Tax Statistics are presented in the following datasets (some tables will include missing data):&lt;br&gt; &lt;br&gt;&lt;span style="font-weight: bold;"&gt; Revenue Statistics&lt;/span&gt;&lt;br&gt; &lt;br&gt; 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. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. They present a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1955 onwards. The countries covered are Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, and United States.&lt;br&gt; &lt;br&gt; &lt;span style="font-weight: bold;"&gt;Revenue Statistics in Latin America&lt;/span&gt;&lt;br&gt; &lt;br&gt; 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. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. The data covers the years starting from 1990 extending until 2010.  The countries covered are Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Mexico, Peru, Uruguay and Venezuela.&lt;br&gt; &lt;br&gt;&lt;span style="font-weight: bold;"&gt; Taxing Wages&lt;/span&gt;&lt;br&gt; &lt;br&gt; Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. Family benefits paid as cash transfers are specified. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. The data covers the years starting from 2000 extending until 2012. The countries covered are Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, and United States.&lt;br&gt; &lt;br&gt;&lt;span style="font-weight: bold;"&gt; Taxes and benefits&lt;/span&gt;&lt;br&gt; &lt;br&gt; The Benefits and Wages series addresses the complicated interactions of tax and benefit systems for different family types and labour market situations. The series is a valuable tool used to compare the different benefits made available to those without work and those with different levels of in-work income. It covers 37 countries (29 OECD countries and from 2005 Cyprus, Estonia, Latvia, Lithuania, Malta and Slovenia and from 2008 Bulgaria and Romania) for the period 2001-2008. The main social policy areas are as follows: taxes and social security contributions due on earnings and benefits, unemployment benefits, social assistance, family benefits, housing benefits, and in-work benefits. These social policies can be further examined by family type, number of children, first earner, second earner and employment status, 2007 edition of Benefits and Wages, statistics, country specific files and tax-benefit models and calculator, which provide detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they were liable to pay are available on Benefits and Wages. OECD Indicators Data are presented from 2001 onwards. The countries covered are Australia, Austria, Belgium, Canada, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States, Bulgaria, Cyprus, Latvia, Lithuania, Malta and Romania.&lt;br&gt; &lt;br&gt;&lt;span style="font-weight: bold;"&gt; Fiscal decentralisation&lt;/span&gt;&lt;br&gt; &lt;br&gt; This database includes intergovernmental grants by type and by function as well as tax autonomy:&lt;br&gt; &lt;br&gt; The intergovernmental grants by type dataset includes statistics on intergovernmental grants by type where the two core types are earmarked which are conditional grants (mandatory, matching, current, capital, non-matching, discretionary) and non-earmarked which are unconditional grants (mandatory, general purpose, block grants, discretionary). Grants type can be observed by country and government level (local, state level). Data are presented from 2000 onwards. &lt;br&gt; &lt;br&gt; The intergovernmental grants by function dataset is a subset of the fiscal decentralisation database that presents statistics on grants by function that are subdivisions of grant types. Statistics on grant functions such as defence, economic affairs, education, health and more are included within the dataset. Data are presented from 2000 onwards.&lt;br&gt; &lt;br&gt; The Tax Autonomy dataset includes tax data classified by 11 categories and sub-categories ranging from full taxing power to no taxing power at all.&lt;br&gt; &lt;br&gt; These data were first provided by the UK Data Service in December 2014.&lt;br&gt;</abstract><abstract xml:lang="en">&lt;B&gt;Main Topics&lt;/B&gt;:&lt;BR&gt;</abstract><abstract xml:lang="en">•	Tax&lt;br&gt; •	Tax Systems&lt;br&gt; •	Revenues&lt;br&gt; •	Economics&lt;br&gt; •	Government Finance&lt;br&gt; •	Taxes&lt;br&gt; •	Income Tax&lt;br&gt; •	Social security contributions&lt;br&gt; •	Family benefits&lt;br&gt; •	Social policy&lt;br&gt; •	Unemployment benefits&lt;br&gt; •	Social assistance&lt;br&gt; •	Housing benefits&lt;br&gt; •	Fiscal decentralisation&lt;br&gt; •	Tax autonomy&lt;br&gt; •	Government grants</abstract>
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