Selected OECD Countries: Comparative Tax Burdens

Table 22 Selected OECD Countries: Comparative Tax Burdens
Taxes as a percent of GDP
	1970	1980	1985	1992	1993	1994
United States	29.3	28.1	28.0	28.8	29.2	29.5
Direct	13.9	14.1	12.8	12.6	13.1	13.4
Indirect	9.5	7.8	8.2	8.5	8.4	8.4
Social Security	5.9	6.2	7.0	7.7	7.7	7.7
Canada	31.0	29.9	31.9	37.3	36.6	36.4
Direct	14.2	15.8	15.1	17.4	16.8	16.8
Indirect	13.9	11.5	12.4	14.3	14.2	14.1
Social Security	2.9	2.6	4.4	5.6	5.6	5.5
Japan^b	19.6	25.5	28.6	29.7	28.7	27.9
Direct	8.2	10.8	12.0	12.6	11.5	10.5
Indirect	7.1	7.4	7.8	7.9	7.8	7.9
Social Security	4.3	7.3	8.8	9.2	9.4	9.5
Austria	36.1	41.8	43.6	43.2	43.9	42.7
Direct	10.9	12.9	14.4	14.5	14.7	13.2
Indirect	16.4	16.4	16.8	15.9	16.0	16.3
Social Security	8.8	12.5	12.4	12.8	13.2	13.2
Belgium	34.2	44.4	47.6	44.8	45.6	46.6
Direct	11.0	18.5	19.7	16.6	16.7	17.9
Indirect	12.9	12.4	12.3	12.2	12.5	12.9
Social Security	10.3	13.5	15.6	16.0	16.4	15.8
France	35.3	40.8	43.4	42.0	42.6	42.9
Direct	7.2	8.4	9.1	9.0	9.2	9.5
Indirect	15.2	14.6	15.0	13.6	13.8	14.1
Social Security	12.9	17.8	19.3	19.4	19.6	19.3
Germany^c	35.6	41.5	41.5	41.3	41.8	42.0
Direct	10.8	12.8	12.6	12.2	11.8	11.2
Indirect	13.2	13.1	12.6	13.0	13.3	13.8
Social Security	11.6	15.6	16.3	16.1	16.7	17.0
Italy	27.4	29.7	34.0	39.2	42.0	39.8
Direct	5.5	9.6	13.0	14.7	16.2	14.9
Indirect	11.2	8.6	9.0	11.2	12.1	11.7
Social Security	10.7	11.5	12.0	13.3	13.7	13.2
United Kingdom	36.7	35.5	37.6	33.6	32.7	33.2
Direct	15.5	14.0	15.3	13.0	12.3	12.7
Indirect	16.0	15.5	15.5	14.4	14.2	14.2
Social Security	5.2	6.0	6.8	6.2	6.2	6.3

^a Includes taxes at central and local levels of government.
^b Fiscal year begins 1 April.
^c Western area only.