Organisation for Economic Co-operation and Development

The aggregated regional government finance database (Aggregated REGOFI) provides a selection of indicators on expenditure, revenue, and debt for the entire regional government sector in OECD and EU countries. The time coverage ranges from 2010 to 2022 (based on data availability). This database has been produced in the context of the OECD/EU joint project Strengthening analytical frameworks and data on subnational government finance and public employment with the goal of collecting, standardising, and disseminating high-quality comparable data for local government finance and employment. This data provides information to assess the capacities and decision-making power of municipalities and regions, whose role is essential in developing place-based policy. It also allows for within and cross-country comparisons, which sheds light on the disparities between subnational governments in terms of fulfilling their mandates and their ability to raise own-source revenue. You will find more information on subnational government responsibilities in the World Observatory on Subnational Government Finance and Investment.

This table provides a breakdown of government expenditure according to the Classification of the Functions of Government (COFOG), which shows how much governments spend in areas such as health, education, environmental protection, defence and servicing public debt. The presentation is on a country-by-country basis. Users are recommended to select one country (or area) at a time in the ‘Reference area’ filter. Data is presented for each country in national currency as well as in euros for the European Union and the euro area. Data are also available, for most countries, for the sub-sectors of general government. Specific categories of expenditure (such as health and education) can be selected using the ‘Expenditure’ filter, while details of the type of expenditure such as compensation of employees (payment of wages and salaries and employers’ social contributions) can be selected using the ‘Transaction’ filter. For government final consumption expenditure a breakdown is also provided, in the ‘Transaction’ filter, between individual and collective consumption expenditure. Data is for General Government. For most countries, results are also available for the General Government sub-sectors: central, local and state (regional) government and social security. These sub-sectors can be selected using the ‘Institutional sector’ filter. These indicators were presented in the previous dissemination system in the SNA_TABLE11 dataset. See ANA Changes for information on changes in methodology: ANA Changes Explore also the Government Finances and Public Sector Debt webpage: Government Finances and Public Sector Debt webpage OECD statistics contact: [email protected]

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

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

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

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to government gross debt by financial instruments under the System of National Accounts (SNA). Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

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

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.

Annual National Accounts>General Government Accounts>750. General Government Debt-Maastricht   Unit of measure used: National currency; current prices. Expressed in millions   Statistical population: Government debt as defined in the Maastricht Treaty (Source : Eurostat). Available for Europeans countries only. In the Protocol on the excessive deficit procedure annexed to the Maastricht Treaty, government debt is defined as the debt of the whole general government sector: gross, consolidated and nominal value (face value). It excludes the other accounts payable (AF.7), as well as, if they exist, insurance technical reserve (AF.6).

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to the employment of public employees and its representation. Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

These splits make it possible to characterize the structure of public finances in OECD countries according to the different types of welfare state. This, in turn, makes it possible for countries to compare themselves with other relevant member countries and may stimulate the national policy debate about questions such as decentralization, redistribution, privatization, the role of the non?profit sector and the application of user fees. Recommended uses and limitations The methodology applied to make the required splits has been developed since 2004 and has gradually become more accurate. The most recent methodology, used in the PFED of 2009, makes use of second level COFOG data and has been applied in a test procedure on five European countries (of which three are OECD countries) that have provided second level COFOG data to Eurostat. In the course of 2007 and 2008, more countries made available second level COFOG data to Eurostat.

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to government revenue and expenditure disaggregation by economic transactions under the System of National Accounts (SNA). Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to expenditures disaggregated according to the Classification of the Functions of Government (COFOG) under the System of National Accounts (SNA). Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to the public finance under the System of national accounts (SNA). Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

This dataset represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to public finance, size of procurement and employment by levels of government. Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website

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 represents a selection of indicators as presented in the 2023 edition of the Government at a Glance publication related to the public procurement spending as estimated under the System of National Accounts (SNA). Government at a Glance provides a dashboard of indicators assembled to help decision makers and the public analyse and benchmark governments across OECD members and partner countries. This eighth edition provides internationally comparative data on a range of public governance, tools and practices to help identify both strengths and weaknesses in democratic governance. The Structure and indicators section of the Government at a Glance publication, describes its framework and the structure by chapters, as well as the changes compared to the previous 2021 edition.The 2023 edition presents a new structure around these three broad categories: 1) Trust and satisfaction with public services (trust in public institutions, satisfaction with public services); 2) Achieving results with good governance practices (governance of the policy cycle, regulatory governance, budgeting practices, managing public procurement, infrastructure planning and delivery, digital government and open government data); and 3) What resources public institutions use and how are they managed (public finance, public employment, managing human resources). Further information on Government at a Glance 2023 edition via a dedicated web platform, which includes a Government at a Glance Data dashboard (for a selection of indicators in an interactive format) as well as Country fact sheets (key data by country), can be found at: Government at a Glance website