International Comparison of the Relative Shares of Income, Consumption and Property-based Taxes

International Comparison of the Relative Shares of Income, Consumption and Property-based Taxes

Income-based taxes (7th of 28 countries)		Consumption-based taxes (28th of 28 countries)		Property-based taxes (4th of 28 countries)
Denmark	62.3%	Hungary	64.6%	Turkey	25.1%
U.S.A	61.2%	Greece	61.0%	France	20.8%
New Zealand	60.6%	Portugal	59.6%	Korea	19.5%
Switzerland	59.4%	Czech	55.9%	Japan	18.7%
Sweden	58.4%	Iceland	53.1%	Australia	15.5%
Belgium	57.7%	Poland	50.6%	U.S.A	14.9%
Japan	57.5%	Norway	50.4%	Austria	14.7%
Finland	55.5%	France	48.2%	Canada	14.1%
Australia	55.3%	Ireland	47.6%	U.K	12.9%
Canada	55.2%	Netherlands	47.0%	Switzerland	11.1%
Luxembourg	53.1%	Korea	46.3%	Luxembourg	9.9%
Italy	51.3%	Germany	45.8%	Iceland	9.8%
Germany	49.6%	Spain	44.9%	Spain	8.9%
Spain	46.2%	Austria	43.4%	Italy	8.8%
Norway	45.8%	Turkey	42.7%	Netherlands	7.6%
Ireland	45.7%	U.K	42.2%	Sweden	7.3%
Netherlands	45.3%	Finland	41.0%	Ireland	6.7%
U.K	44.9%	Italy	39.9%	New Zealand	6.1%
Poland	44.0%	Belgium	38.7%	Greece	6.0%
Austria	41.8%	Luxembourg	37.1%	Poland	5.4%
Czech	41.6%	Sweden	34.3%	Germany	4.6%
Iceland	37.1%	Denmark	33.5%	Portugal	4.4%
Portugal	36.0%	New Zealand	33.3%	Denmark	4.3%
Korea	34.2%	Canada	30.7%	Norway	3.7%
Greece	33.0%	Switzerland	29.5%	Belgium	3.6%
Hungary	32.2%	Australia	29.2%	Finland	3.5%
Turkey	32.2%	U.S.A	23.9%	Hungary	3.2%
France	31.0%	Japan	23.8%	Czech	2.5%

OECD average	47.4%	OECD average	42.8%	OECD average	9.8%

(Notes)	1.	Based on the criteria used in OECD's revenue statistics. Tax on interest, dividends and capital gains are included in income-based taxes.
	2.	Of the 29 OECD countries, Mexico is excluded because its figures are not available.
	3.	In the fiscal 1998 budget, the shares of income, consumption and property-based taxes in Japan are 55.4, 28.5, 16.1 percent respectively. (In the case of including interest, dividend and capital gain taxes in property-based taxes, 51.0, 28.5, 20.4 percent respectively.)