Organisation for Economic Co-operation and Development

The gross nutrient balances (N and P) are calculated as the difference between the total quantity of nutrient inputs entering an agricultural system (mainly fertilisers, livestock manure), and the quantity of nutrient outputs leaving the system (mainly uptake of nutrients by crops and grassland). Gross nutrient balances are expressed in tonnes of nutrient surplus (when positive) or deficit (when negative). This calculation can be used as a proxy to reveal the status of environmental pressures, such as declining soil fertility in the case of a nutrient deficit, or for a nutrient surplus the risk of polluting soil, water and air. The nutrient balance indicator is also expressed in terms of kilogrammes of nutrient surplus per hectare of agricultural land to facilitate the comparison of the relative intensity of nutrients in agricultural systems between countries.

AITRAW = All in average income tax rates at average wage OECD Taxing Wages. Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, 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.

This table presents Gross Domestic Product (GDP) and its components according to the expenditure approach. In the expenditure approach, the main components of GDP are: final consumption expenditure of households and non-profit institutions serving households (NPISH) plus final consumption expenditure of General Government plus gross fixed capital formation (or investment) plus net trade (exports minus imports). Data is presented for each country in national currency as well as in euros for the European Union and the euro area. Data is also presented converted to US dollars using both purchasing power parities and exchange rates. In this table, the presentation of GDP and its components is on a country-by-country basis. Users are recommended to select one country (or area) at a time in the ‘Reference area’ filter. The default view shows all transactions (GDP and components) for the selected area, but it is possible to select specific components and sub-components of GDP using the ‘Transaction’ filter. The sector to which the selected transactions relate will be shown in the 'Institutional sector' filter, and further options (if applicable) will be shown under the ‘Financial instruments and non-financial assets’ filter. It is also possible to select current prices, chain linked volumes etc using the ‘Price base’ filter (the default view is current prices). The table shows OECD countries and selected economies, as well as the OECD total, OECD Europe, European Union and euro area. These can be selected using the ‘Reference area’ filter. We are working on an issue with rows that appear empty but are in fact not applicable. These indicators were presented in the previous dissemination system in the SNA_TABLE1 dataset. See ANA Changes for information on changes in methodology: ANA Changes Explore also the GDP and non-financial accounts webpage: GDP and non-financial accounts webpage OECD statistics contact: [email protected]

Data source used: The aquaculture production data collection is part of the more comprehensive data gathering carried out on an annual basis by the Fisheries Committee (COFI) of the Trade and Agriculture Directorate (TAD) from OECD members and participating non-OECD economies. Data on marine landings, aquaculture production, inland fisheries catch, fleet, employment, total allowable catch (TAC) and fisheries support estimate (FSE) are collected from Fisheries Ministries, National Statistics Offices and other institutions designated as an official data source. The surveys used for this exercise are the OECD Fisheries questionnaires.

The average effective age of retirement is calculated as a weighted average of (net) withdrawals from the labour market at different ages over a 5-year period for workers initially aged 40 and over. In order to abstract from compositional effects in the age structure of the population, labour force withdrawals are estimated based on changes in labour force participation rates rather than labour force levels. These changes are calculated for each (synthetic) cohort divided into 5-year age groups. The estimates shown in red are less reliable as they have been derived from interpolations of census data rather than from annual labour force surveys. The estimates for women in Turkey are based on 3-yearly moving averages of participation rates for each 5-year age group. OECD estimates based on the results of national labour force surveys, the European Union Labour Force Survey and, for earlier years in some countries, national censuses.

Business Tendency Surveys (BTS) – also called business opinion or business climate surveys – are economic surveys used to monitor and forecast business cycles. Covering 4 different economic sectors (manufacturing, construction, retail trade and services), they are designed to collect qualitative information useful in monitoring the current business situation and forecasting short-term developments by directly asking company managers about the pulse of their businesses. They are well known for providing advance warning of turning points in aggregate economic activity as measured by GDP or industrial production. As respondents provide answers on a 3 scale options (up, same, down, or above normal, normal, below normal), data are summarised in net balances corresponsing to the difference in % of positive over negative replies. Because of their collection mode, timeliness and immediate availability, they have proved to be a cost‑effective mean of generating timely information especially during crises. In the late '90, in collaboration with the European Commission, the OECD has developed a system of harmonised business tendency surveys in order to collect and compare data across countries. The EC Directorate General for Economic and Financial Affairs is since then in charge of running the program and collecting data across EU members, while the OECD helped the adoption and implementation of the same harmonised framework in non-EU OECD countries and BRIICS. By construction, BTS questions are formulated in order to exclude seasonal factors. Nevertheless all series are tested for seasonality by both the OECD (using x12) and by the EC for the EU member data (using DAINTIES). This dataset comprises a set of harmonised target indicators available across OECD and BRIICS countries, any departure from target definitions are documented in the metadata.

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

This dataset contains three earnings-dispersion measures - ratio of 9th-to-1st, 9th-to-5th and 5th-to-1st - where 9th, fifth 5th (median) and 1st deciles are upper-earnings decile limits, unless otherwise indicated, of gross earnings of full-time dependent employees.

This dataset traces net changes in terms of volume in the growing stock of standing wood on forest land. Forest depletion and growth describe balances or imbalances in different types of forests. The intensity of use of forest resources reflects various forest management methods and their sustainability. These data should be read in connection with other indicators, in particular land use changes and forest quality (species diversity, forest degradation), and be complemented with data on forest management practices and protection measures. Please bear in mind that definitions and estimation methods vary for some countries.

The OECD Economic Outlook presents the OECD’s analysis of the major global economic trends and prospects for the next two years. The Outlook puts forward a consistent set of projections for output, employment, government spending, prices and current balances based on a review of each member country and of the induced effect on each of them on international developments. OECD (2024), OECD Economic Outlook No 115 (Edition 2024/1)EO115 Database documentationEO115 Last historical pointsOECD Economic Outlook website: https://www.oecd.org/economic-outlook/ Contact: [email protected]

This indicator presents internationally comparable data regarding the labour force status and the educational attainment level by the National Educational Attainment Categories (NEAC) as reported by the labour force survey (LFS) and published in OECD Education at a Glance 2017. For trend data, the Education at a Glance Database includes data from 1981 to 2016 (or years with available data).

 This indicator measures the proportion of earnings that are lost to either higher taxes or lower benefit entitlements when a jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial disincentives to participate in the labour market.

Related data is available here: https://knoema.com/PTRCCSA/ptrs-for-parents-claiming-guaranteed-minimum-income-gmi-benefits-and-using-childcare-services This indicator measures the proportion of earnings that are lost to either higher taxes, lower benefits or childcare costs when a parent with young children takes up full-time employment and requires use of centre-based childcare services.

The Fisheries Committee (COFI) from the Trade and Agriculture Directorate (TAD) collects, on an annual basis from all its participating countries, data on landings, aquaculture production, fleet, employment in the fisheries sector, and government financial transfers. Data are collected from Fisheries Ministries, National Statistics Offices and other institution designated as an official data source. Concepts Classifications Data are collected by the OECD using the methodologies established by the Coordinating Working Party on Fishery Statistics (CWP) (www.fao.org/fishery/cwp/search/en). This inter-agency body, created in 1960 to develop common procedures and standards for the collation of fisheries statistics, provides technical advice on fishery statistical matters. Its handbook of Fishery Statistical Standards comprises definitions of the various concepts used in fishery statistics, with the exception of Government Financial Transfers which is unique to the OECD. All other statistics are based on the CWP definitions. The OECD, a partner with the CWP, additionally collects information on values for its landings and records the breakdown between the types of landings (i.e. landings in domestic ports, landings in foreign ports) data series which are not collected by the FAO. While a number of countries cover landings in a similar fashion, the same does not hold true for capacity (feet/meters, GRT/engine powers), or for employment for which both Full-time equivalents or numbers of people are used. The OECD therefore does not duplicate FAO statistics but requests complementary information to feed its analytical work.

The Fisheries R&D expenditures dataset contains the budgetary expenditures in research and development on total budgetary FSE. Three variables are presented in this dataset:  • R&D expenditures - they are budgetary expenditures that finance research and development activities related to fisheries, irrespective of the institution (private or public, ministry, university, research centre or fisher group) or where they take place, the nature of research (scientific, institutional, etc.), or its purpose. The focus is on research and development expenditures on applied research related to the fisheries sector. Social-sciences research related to fisheries is included. It is also included data dissemination when associated primarily with research and development (knowledge generation), e.g. reports from research and databases developed as an adjunct to research. •FISHERIES SUPPORT ESTIMATE - Budgetary - it is the annual monetary value of gross transfers from taxpayers to fishers arising from policy measures that support fisheries, regardless of their nature, objectives or impacts. Data on FSE are collected by the Fisheries Committee (COFI) from the Trade and Agriculture Directorate (TAD) on an annual basis from all its participating countries. Data are provided by Fisheries Ministries, National Statistics Offices and other institution designated as an official data source. The original financial data is collected in national currency at current values; they are converted and published also in US dollars, for analytical purposes and to allow data comparisons. • Share of R&D expenditures on FSE - it is the share of budgetary research and development expenditures on total budgetary FSE. Please notice that total budgetary FSE is defined ‘net’, i.e. it is adjusted for costs incurred by fishers in order to receive the support. Whenever these costs are of significant amount, total budgetary FSE becomes remarkably low or negative. The corresponding share of research and development expenditures turns into a percentage exceptionally high or negative.

The OECD Fisheries Support Estimates (FSE) database is intended to be the best source of information on fisheries policies in OECD members and participating non-OECD economies.   It is designed to monitor and quantify developments in fisheries policy, to establish a common basis for policy dialogue among countries, and to provide economic data to assess the effectiveness and efficiency of policies.   These tables report country programmes data aggregated according to the main categories presented in the FSE Manual.   More detailed documentation on country programmes can be found in country-level metadata; more data on country programmes can be found in the full dataset (Excel Format - link provided below). Statistics are organized in pivot tables to make possible cross-country comparisons and to filter disaggregated policy-level data by policy implementation criteria and country.   The FSE data collection is part of the more comprehensive data gathering carried out on an annual basis by the Fisheries Committee (COFI) of the Trade and Agriculture Directorate (TAD) from OECD members and participating non-OECD economies.   Data on landings, aquaculture production, inland fisheries catch, fleet, employment, total allowable catch (TAC) and fisheries support estimate (FSE) are collected from Fisheries Ministries, National Statistics Offices and other institutions designated as an official data source. The surveys used for this exercise are the OECD Fisheries questionnaires.

Fisheries fleet: The FAO has a two dimensional definition, of which the OECD only uses the concept of fishing vessel. Fishery Fleet: The term "fishery fleet" or "fishery vessels" refers to mobile floating objects of any kind and size, operating in freshwater, brackishwater and marine waters which are used for catching, harvesting, searching, transporting, landing, preserving and/or processing fish, shellfish and other aquatic organisms, residues and plants. Fishing vessel: The term "fishing vessel" is used instead when the vessel is engaged only in catching operations. Gross Register Tonnage: The Gross Register Tonnage represents the total measured cubic content of the permanently enclosed spaces of a vessel, with some allowances or deductions for exempt spaces such as living quarters (1 gross register ton = 100 cubic feet = 2.83 cubic metres).

The Future of Business Survey is an original source of information on small and medium-sized enterprises (SMEs). Launched in February 2016, the survey is a partnership between Facebook, OECD, and the World Bank. It provides timely information on business owners’ assessment of the current state and future outlook of their business, job creation perspectives, main business challenges and participation in international trade. Several data breakdowns are available, in particular by size of the enterprise, age, sector, trading status and gender of owners or managers.

Data source(s) used The inland fisheries data collection is part of the more comprehensive data gathering carried out on an annual basis by the Fisheries Committee (COFI) of the Trade and Agriculture Directorate (TAD) from OECD members and participating non-OECD economies. Data on marine landings, aquaculture production, inland fisheries catch, fleet, employment, total allowable catch (TAC) and fisheries support estimate (FSE) are collected from Fisheries Ministries, National Statistics Offices and other institutions designated as an official data source. The surveys used for this exercise are the OECD Fisheries questionnaires.   Data are collected in tonnes and national currency at current values. For analytical purposes and data comparisons, value data are converted and published also in US dollars. Exchange rates are average yearly spot rates, taken from the dataset OECD Economic Outlook: Statistics and Projections. Data reported in this dataset are expressed in tonnes, in units of national currency and in US dollars. Data are recorded on a landed weight basis, i.e. the mass (or weight) of a product at the time of landing, regardless of the state in which is landed (i.e. whole, gutted, filleted, meal, etc.). For exceptions, please see the individual notes. Statistical population The statistical population is the set of countries participating in the work of the COFI, i.e. OECD members, excluding landlocked countries, with some exceptions (Czech Republic and Slovakia are included, Israel is not). The group includes also the following partner countries: Argentina, China, Colombia, Costa Rica, Indonesia, Lithuania, Peru, Philippines, Thailand and Chinese Taipei. In order to facilitate analysis and comparisons over time, historical data for OECD members have been provided over as long a period as possible, often even before a country became a member of the Organisation. Information on the membership dates of all OECD countries can be found at OECD Ratification Dates. Key statistical concept Inland fisheries include catches of fish, crustaceans, molluscs and other aquatic invertebrates (and animals), residues and seaweeds in lakes, rivers, ponds, inland canals and other land-locked water bodies. For the purpose of this questionnaire the boundary between inland and marine areas at the river mouth is left to the discretion of the national authority. Production from aquaculture installations should not be reported on this form. However, catches from fisheries that are managed by stocking should be included. The methodological reference document for fisheries and aquaculture statistics is the CWP Handbook of Fishery Statistics.

This dataset presents official international trade statistics in fisheries products, directly sourced from the UN Comtrade Database.

This dataset contains data on employment by hour bands for usual weekly hours worked in the main job.  Standard hour bands are reported for most countries.  Actual hours of work instead of usual hours of work are only available in some countries (Japan and Korea).  Data are broken down by professional status - employees, total employment - by sex and standardised age groups (15-24, 25-54, 55+, total). Unit of measure used - Data are expressed in thousands of persons. For detailed information on labour force surveys for all countries please see the attached file : www.oecd.org/els/employmentpoliciesanddata/LFSNOTE

This table contains labour force data on labour market status - population, labour force, unemployment and employment - by sex and by detailed age groups and standard age groups (15-24, 25-54, 55-64, 65+, total). Note: Population figures reported in table LFS by sex are Census-based, while the data for this table are taken from labour force surveys. Population for total age group refers to working age population (15 to 64 years).

The OECD Main Science and Technology Indicators (MSTI) provide a set of indicators that compare the Science and Technology (S&T) performance of OECD member countries and selected non-member economies. The MSTI database focuses principally on tracking financial and human resources devoted to research and experimental development (R&D), as defined in the OECD Frascati Manual, complemented by additional indicators of outputs and potential outcomes of S&T activities, namely patent data and international trade in R&D-intensive industries. MSTI also comprises several OECD economic and demographic statistical series which are used to calculate relevant benchmarks that account for differences in the relative size of economies, purchasing power and the effect of inflation.

IPAW = Income as a percentage of the average wage This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.

Database published : June 2020 

The National Accounts at a Glance (NAAG) is based on the original publication and has nine chapters: The first chapter focuses on indicators of Gross Domestic Product (GDP). The second is about income and related indicators and presents measures of net national income, savings and net lending/net borrowing. The third chapter looks at the expenditure approach to GDP, with information on the key components of demand and imports. The fourth chapter presents indicators from a production perspective. The fifth chapter looks at household sector indicators such as household disposable income, saving and net worth. The sixth chapter focuses on general government, presenting indicators such as general government revenue, expenditure and gross debt. The seventh chapter looks at financial and non-financial corporations. The eighth chapter presents indicators of capital stock and depreciation. Finally, chapter 9 provides reference indicators, important in their own right but also because they are used in the construction of many of the indicators presented elsewhere in NAAG.

National Accounts - Volume IIIa - Financial Accounts - Flows, which record, by type of financial instruments, the financial transactions between institutional sectors, and are presented in two tables: Financial accounts, consolidated and Financial accounts, non-consolidated.

The Agricultural Outlook has been prepared as a joint report by the Organisation for Economic Co-operation and Development (OECD) and the Food and Agriculture Organization (FAO) of the United Nations. The report provides a ten year forward looking, assessment of trends and prospects in the major temperate-zone agricultural commodity markets of biofuels, cereals, oilseeds and oilseed products, sugar, meat, fish and sea food, dairy products, cotton, roots and tubers and pulses. It is published annually, in the middle of the second quarter, as part of a continuing effort to promote informed discussion of emerging market and policy issues. The data used to develop the projections underlying the assessment are those available as of January 2023. The projections and assessments provided in the report are the result of close co-operation between the OECD and FAO Secretariats and national experts with a jointly developed modelling system, based on the AGLINK-COSIMO model, used to facilitate consistency in the projections. The data series for the projections are drawn from OECD and FAO databases. For the most part information in these databases has been taken from national statistical sources. For further details on particular series, enquiries should be directed to the OECD and FAO Secretariats.

This dataset presents patent statistics and indicators that are suitable for tracking innovation in environment-related technologies. They allow the assessment of countries and firms' innovation performance as well as the design of governments' environmental and innovation policies.

The OECD Environment Directorate, in collaboration with the Directorate for Science, Technology and Innovation, has developed patent-based innovation indicators that are suitable for tracking developments in environment-related technologies. The indicators allow the assessment of countries' and firms' innovative performance as well as the design of governments' environmental and innovation policies. The patent statistics presented here are constructed using data extracted from the Worldwide Patent Statistical Database (PATSTAT) of the European Patent Office (EPO) using algorithms developed by the OECD. Consistent with other patent statistics provided in OECD.Stat, only published applications for "patents of invention" are considered (i.e. excluding utility models, petty patents, etc.). The relevant patent documents are identified using search strategies for environment-related technologies (ENV-TECH) which were developed specifically for this purpose. They allow identifying technologies relevant to environmental management, water-related adaptation and climate change mitigation. An aggregate category labelled "selected environment-related technologies" includes all of the environmental domains presented here.

The OECD Environment Directorate, in collaboration with the Directorate for Science, Technology and Innovation, has developed patent-based innovation indicators that are suitable for tracking developments in environment-related technologies. The indicators allow the assessment of countries' and firms' innovative performance as well as the design of governments' environmental and innovation policies. The patent statistics presented here are constructed using data extracted from the Worldwide Patent Statistical Database (PATSTAT) of the European Patent Office (EPO) using algorithms developed by the OECD. Consistent with other patent statistics provided in OECD.Stat, only published applications for "patents of invention" are considered (i.e. excluding utility models, petty patents, etc.). The relevant patent documents are identified using search strategies for environment-related technologies (ENV-TECH) which were developed specifically for this purpose. They allow identifying technologies relevant to environmental management, water-related adaptation and climate change mitigation. An aggregate category labelled "selected environment-related technologies" includes all of the environmental domains presented here.

The OECD has collected data for public expenditure on labour market programmes (LMPs) continuously since the mid-1980s. For most longstanding Member countries, data according to a consistent classification system and definition of scope are available for reference years 1985 to 2002. Starting with reference year 1998, Eurostat started collecting and publishing data according to a somewhat different classification system and definition of scope. In line with agreements for bilateral coordination of data collection, the OECD after some time adopted - for non-Eurostat OECD Member countries as well as Eurostat countries – most of the features of the Eurostat system. This allows the OECD to use data collected by Eurostat rather than making a separate data request to the 20 Eurostat countries that are members of the OECD. OECD data according to the "new" classification and definition of scope are generally available for reference year 2002 onwards, or 1998 onwards for Eurostat countries. These data are often used in time-series applications, e.g. for documenting long-term trends in total social expenditure (ìn which labour market programmes are one component), or in time-series regressions that attempt to estimate the impact of training programmes vs. job-creation programmes on unemployment. It is no longer practicable to do such work using only the "old" data which stop in 2002 or the "new" data which start in 2002 or 1998. If the two data sets are combined using crude extrapolation and splicing techniques, time-series movements will result primarily from statistical breaks (i.e. changes in definition and coverage of the statistics) rather than real changes in spending patterns. The unit of measure used depends on the members in dimension 'Country', 'Measure'

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.

This dataset presents reference statistics (GDP, Total Government Expenditure, deflators, etc.) that are used to calculate some of the indicators on educational expenditure included in the indicators dataset.

Revenue Statistics in Asian Countries is a joint publication by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It presents detailed, internationally comparable data on tax revenues for seven Asian economies, two of which (Korea and Japan) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2015), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show revenue data by type of tax in national currency and US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values

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. This annual database presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries.

Although there are clear definitions for all the terms used in this survey, countries might have different methodologies to calculate tonne-kilometre and passenger-kilometres. Methods could be based on traffic or mobility surveys, use very different sampling methods and estimating techniques which could affect the comparability of their statistics. Also, if the definition on road fatalities is very clear and well applied by most countries, this is not the case for road injuries. Indeed, not only countries might have different definitions but the important underreporting of road injuries in most countries can distort analysis based on these data. 

Social expenditure aggregates: The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition.

This table shows the representative sub-central personal income tax rates, tax allowances and credits used.Applies to the wage income of a single person no dependants.Can be based on a representative city or an average of sub-central ratesMinimum and maximum sub-central rates across states and municipalities.Amounts of tax allowances are expressed in national currencies.Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.Further explanatory notes may be found in the Explanatory Annex.  IndexS - State (state, provincial, regional, cantonal) taxation appliesL - Local (local, municipal) taxation appliesCT - Central government tax net of (central government) tax creditsCTg - Central government tax gross of tax creditsTY - Taxable income for central government tax purposesTYs - Taxable income modified for state government tax purposesTYI - Taxable income modified for local government tax purposes  

CGTRT = Central govt. tax rates and thresholds This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. - The data (e.g., allowance, tax credit) apply to wage income of a single person without dependents. - The rates are expressed as a percentage of taxable income. Further explanatory notes may be found in the Explanatory Annex. The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.

Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

Targeted statutory corporate income tax rate - This table reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. A 'small business corporate tax rate' may be a special statutory corporate tax rate applicable to (all or part of) the taxable income of qualifying 'small' firms (e.g., meeting a turnover, income, or asset test), or an effective corporate tax rate below the basic statutory corporate rate provided through a tax deduction or credit for 'small' firms determined as a percentage of qualifying taxable income (e.g., up to a given threshold). If corporate income is taxed at progressive rates, the rate typically applying for 'small' firms should be reported. Where the central government, or sub-central government, or both, have a lower small business tax rate, the applicable central and sub-central rates are both shown (to enable a combined rate calculation). Thus, for example, where only the sub-central government has a small business rate, the basic central corporate income tax rate is shown in order to compute the combined central and sub-central tax rate on small business (a cross-check with Table II.3 shows whether the central or sub-central rate is basic or not).

SCCIT = Sub-Central Corporate Income Tax   Sub-central corporate income tax rates - This table reports information on sub-central government (statutory) corporate income tax rates in the representative case which is used in Table II.1, which can be based on a representative city or an average of sub-central rates. Countries are grouped according to the determination of the sub-central tax base (the representative rate). Minimum and maximum sub-central rates across states/localities are also reported.

Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation. PIT: Personal Income Tax CIT: Corporate Income Tax CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income) MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level. FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax) PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax) PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level) SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level) NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits) CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid) OTH - Other types of systems

This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.

The simple approach of comparing the tax/benefit position of example households avoids many of the conceptual and definitional problems involved in more complex international comparisons of tax burdens and transfer programmes. However, a drawback of this methodology is that the earnings of an average worker will usually occupy a different position in the overall income distribution in different economies, although the earnings relate to workers in similar jobs in various OECD Member countries. Because of the limitations on the taxes and benefits covered in the Report, the data cannot be taken as an indication of the overall impact of the government sector on the welfare of taxpayers and their families. Complete coverage would require studies of the impact of indirect taxes, the treatment of non-wage labour income and other income components under personal income taxes and the effect of other tax allowances and cash benefits. Complete coverage would also require that consideration be given to the effect on welfare of services provided by the state, either free or below cost, and the incidence of corporate and other direct taxes on earnings and prices. Such a broad coverage is not possible in an international comparison of all OECD countries. The differences between the results shown here and those of a full study of the overall impact on employees of government interventions in the economy would vary from one country to another. They would depend on the relative shares of different kinds of taxes in government revenues and on the scope and nature of government social expenditures. The Report shows only the formal incidence of taxes on employees and employers. The final, economic incidence of taxes may be quite different, because the tax burden may be shifted from employers onto employees and vice versa by market adjustments to gross wages. The income left at the disposal of a taxpayer may represent different standards of living in various countries because the range of goods and services on which the income is spent and their relative prices differ as between countries. In those countries where the general government sector provides a wide range of goods and services (generous basic old age pension, free health services, public housing, university education, etcetera), the taxpayer may be left with less cash income but may enjoy the same living standards as a taxpayer receiving a higher cash income but living in a country where there are fewer publicly provided goods and services.

This current Taxing Wages model has evolved from 2 earlier versions. The latest version is based on calculations for the Average Worker (AW) in the private sector (see glossary term), and the results are shown for 8 household types covering one- and two-earner families of varying size and different fractions of average gross wage earnings. There are 14 separate tax burden measures that describe the tax and benefit position of these families. This approach was first followed in the 2005-2006 Taxing Wages publication, which also applied these assumptions to calculate tax burden measures as of 2000. These assumptions have been applied since then in the more recent Taxing Wages publications and website databases. The first version of the Taxing Wages model (historical model A) was based on a more narrow definition of the average worker: the Average Production Worker (APW) solely from the manufacturing sector (see glossary term). It included only two of the current 8 family types, and the results are shown for only 3 of the existing 14 tax burden measures. This model was applied to data for years 1979-2004. The second version (historical model B) continued to use the Average Production Worker (APW) basis for its calculations, but was expanded to cover the full 8 family types that are currently used, and increased the number of tax burden measures to 12 of the 14 currently used. This model was applied to data for years 1997-2004.

Since new and young firms contribute critically to job creation, innovation and growth, observing recent trends of firm formation provides valuable information to policy makers. Seasonal adjustment: For the purpose of presentation of quarterly series, seasonal adjustment is applied using TramoSeats algorithm with 5 regressors: log/level, trading days, Easter, outlier detection, and automatic model identification). Series are log-transformed and decomposed into a trend component. Finally, index is calculated based on a 2007 (2007 = average of 2007 quarters) in order to present movements between the base year and a given quarter.

This table shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT rate first applies.

Data are collected from Ministries of Transport, national statistical offices and other institutions designated as the official data source. The survey used for this exercise is the "Investment Spending in Transport Infrastructure". The original data is collected in national currency, current values. Data are converted and published in euros, both current and constant (2015 prices). The variables collected include investment, maintenance spending and capital value of road, rail, inland waterways, maritime ports and airports. Data are published annually on 31 March. Data series start in 1995 and continue until the current year-2, or the most recent available data.

This dataset contains data on the share of the five durations - less than 1 month, >1 month and < 3 months, >3 months and <6 months, >6 months and <1 year, 1 year and over - of unemployment among total unemployment by sex and by standardised age groups (15-19, 15-24, 20-24, 25-54, 55+, total).

Early Estimates of Quarterly Unit Labour Cost (ULC) indicators for the total economy provide current edge data on ULCs and their components labour productivity and labour compensation per employed person.  Recent and more longer terms trends in productivity and competitiveness on the total economy level and by sector or activity can be found in the OECD Compendium of Productivity Indicators.Data of quarterly GDP, labour compensation and employment are sourced from the OECD Quarterly National Accounts and the Main Economic Indicators Databases.  Early Estimates of Quarterly ULCs are available for all OECD member countries (except Chile, Iceland, Mexico), as well as for the zone aggregates Euro area and OECD Total. Unit labour costs (ULCs) measure the average cost of labour per unit of output. They are calculated as the ratio of total labour costs to real output. Different from the estimates of annual ULC above, the Early Estimates of Quarterly ULC use employment and not hours worked as measure of labour input (see below "Other aspects, Recommended uses and limitations"). Quarterly ULCs can be decomposed into the components labour compensation per employee and output per person employed (employment-based labour productivity). The OECD estimates of total labour costs adjust for labour compensation of self-employed persons Every effort has been made to ensure that data are comparable across countries. The adjustment for the self-employed assumes that labour compensation per person is equivalent for the self-employed and employees. This assumption may be more or less valid across different countries and economic activities.  EEQ ULCs are also fully compatible with the ULC series published by the ECB which provides ULC series for 21 EU OECD member countries and Euro area. Those for nine Non-EU member OECD countries are compiled by the OECD following a methodology that is fully consistent with that used by the ECB.