Where the state gets its money
Who pays, which level of government books the money first, and how much municipal revenue arrives only as a transfer.
What taxes are made of and where they are first booked
The detailed tax sources are on the left. The right shows the government level to which OECD attributes the revenue before later transfers. Environmental taxes overlap consumption and property categories, so they appear separately.
Every 100 units by tax type
Slices use the comparable OECD classification for general government.
Taxes on labour, capital and consumption
The analytical grouping links personal income tax, social contributions and payroll taxes to labour; corporate income and property taxes to capital; and goods-and-services taxes to consumption. It is a readable approximation, not an official OECD factor-tax classification.
How the detailed tax mix shifted in the two downturns
We track how each detailed source's share of the tax mix changed around 2009 and 2020. This is a composition chart, not nominal yield: a stable share does not mean revenue did not fall.
From a collected tax to a municipal budget
Revenue initially attributed to local government is not the same as a transfer from another level. OECD therefore measures the share of local revenue that arrives as an intergovernmental transfer.
The detailed tax mix across all 17 countries
Each row uses the country's latest complete OECD year and splits 100 units of tax revenue into comparable subcategories.
| Country | Year | Personal income tax | Corporate income tax | VAT | Excise taxes | Social contributions | Property taxes |
|---|
Where each number comes from
The dataset retains each indicator's definition, period and direct source link. The OECD taxonomy supplies tax mix and receiving level, fiscal decentralisation measures transfers, and Eurostat identifies environmental taxes.
Tax revenue includes compulsory social-security contributions under the OECD classification. It is not all government revenue: sales, fees, dividends and grants are not part of the 100-unit flow.