2025年收入统计：解析经合组织国家的个人所得税收入

Disentangling Personal Income Tax Revenue inOECD Countries Revenue Statistics2025 DISENTANGLING PERSONAL INCOME TAX REVENUEIN OECD COUNTRIES This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. ISBN 978-92-64-34628-4 (print)ISBN 978-92-64-87706-1 (PDF)ISBN 978-92-64-99701-1 (HTML) Revenue StatisticsISSN 2522-7696 (print)ISSN 2522-770X (online) Photo credits:Cover © Connect Images/Getty images. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword This annual publication providesinternationally comparative data on tax levels and tax structures inMember countries of the Organisation for Economic Cooperation and Development (OECD). The taxesimposed in each country are presented in a standardised framework based upon the OECD classificationof taxes and its Interpretative Guide as contained in Annex A to this Report.The data for the Report has,for the most part, been provided by Delegates to Working Party No.2(WP2)on Tax Policy Analysis andTax Statistics of the Committee on Fiscal Affairs. The OECD acknowledges the co-operation of theInternational Monetary Fund, whose classification of tax revenuesin theGovernment Finance StatisticsManual 2014is in many respects similar to that of the OECD. The most important of the otherclassifications currently in use is the System of National Accounts (henceforth referred to as SNA) and theEuropean System of Integrated Economic Accounts of EUMemberStates (henceforth referred to as ESA),which is primarily an elaboration oftheSNA, though differing from it in certain respects. Subject to a fewexceptions, SNA/ESA figures can be reconciled with the figures in the present Report, since SNA criteriaand definitions have been adopted unless the contrary is specifically indicated. The material is organised in six chapters. Chapter1 summarises taxrevenuetrendsover the past sixdecades,with a focusontheratiooftaxrevenuestoGDP, tax structures and taxes by level of government.It alsodiscussesthetreatment of non-wastable tax credits and provides information on financing of socialsecurity-type benefits. This year’s issue also carries in Chapter2 aSpecialFeature on‘Disentanglingpersonal income tax revenue in OECD countries’. Chapter3 contains a set of comparative statisticaltablesfor years 1965-2024. Chapter4 provides country tables with tax revenue and tax-to-GDP ratios brokendown by selected tax categories and by level of government for years between 1990 and 2023. Twomemorandum tables show how countries finance theirsocial benefits and report taxes and social securitycontributions paid by general governmentas a percentage of GDP. Chapter5, only available online,provides statistical tables with a detailed breakdown of tax revenues by country between 1965 and 2023.A further two memorandum tables show how countries finance their social benefits and report taxes andsocial security contributions paid by general governmentin national currency.