CETR The consumption effective tax rate (in % of the pre-tax value of final consumption). It is defined in expression (25) [CETR=INRV/(PFC+GFC–CEGG–INRV)]. The complete series can be found in table BI.7 of appendix B.I.

CITR The consumption “implicit” tax rate (in % of the post-tax value of final consumption). It is defined in expression (28) [CETR=INRV/(PFC+GFC–CEGG)]. The complete series can be found in table BI.8 of appendix B.I.

CORV Corporate income tax revenues in % of GDP. It is defined in expression (17) [CORV=DTRV*TRCIR]. The complete series can be found in table BII.13 of appendix B.II. ELRV Non-wage labour costs (in % of GDP) attributable to employed labour. It is defined in expression (8) [ELRV=NWRV*SELR]. The complete series can be found in table BII.7 of appendix B.II.

ERRV SSC paid by the employers (in % of GDP). It is defined in expression (11) [ERRV=NWRV*SERR]. The complete series can be found in table BII.8 of appendix B.II. GOSA Gross operating surplus adjusted for the wage income of the self-employed (% of GDP). It is defined in expression (35) [GOSA=GOS–(LETB-COEL)].

KETG Capital effective tax rate in % of the gross operating surplus excluding the wage income of the self-employed (GOSA). It is defined in expression (34) [KETG=(CORV+PWRV+PITR*(NOSA–CORV–PWRV))/GOSA]. The complete series can be found in table BI.11 of appendix B.I.

KETN Capital effective tax rate in % of the net operating surplus excluding the wage income of the self-employed (NOSA). It is defined in expression (37) [KETN=(CORV+PWRV+PITR*(NOSA–CORV–PWRV))/NOSA]. The complete series can be found in table BI.12 of appendix B.I.

KITG Capital “implicit” tax rate in % of the gross operating surplus including the wage income of the self-employed (GOS). It is defined in expression (38) [KITG=(CORV+PWRV+(NWRV–ELRV)+PITR*(NOS–(NWRV–ELRV)-CORV–

PWRV))/GOS]. The complete series can be found in table BI.13 of appendix B.I.

KITN Capital “implicit” tax rate in % of the net operating surplus including the wage income of the self-employed (NOS). It is defined in expression (39) [KITN=(CORV+PWRV+(NWRV–ELRV)+PITR*(NOS–(NWRV–ELRV)–CORV–

PWRV))/NOS]. The complete series can be found in table BI.14 of appendix B.I.

LETB Labour effective tax base (in % of GDP). It is defined in expression (5) [LETB = COEL*OCCP/EMPL].

LETR Labour effective tax rate (in % of total labour costs). It is defined in expression (22) [LETR=(NWRV+PITR*(LETB–NWRV))/LETB]. The complete series can be found in table BI.5 of appendix B.I.

LITR The effective tax rate of employed labour (in % of the compensation of employees). It is defined in expression (23) [LITR=(ELRV+PITR*(LITB–ELRV))/LITB]. The complete series can be found in table BI.6 of appendix B.I.

NOSA Net operating surplus adjusted for the wage income of the self-employed (% of GDP). It is defined in expression (36) [NOSA=NOS–(LETB–COEL)]

NWEL Non-wage labour costs effective rate on employed labour (% of compensation of employees). It is defined in expression (9) [NWEL=ELRV/COEL]. The complete series can be found in table BI.2 of appendix B.I.

NWER Effective rate of non-wage labour costs paid by the employers (% of compensation of employees). It is defined in expression (12) [NWER=ERRV/COEL]. The complete series can be found in table BI.3 of appendix B.I.

NWLC Non-wage labour costs effective rate on total employment (% of total labour costs). It is defined in expression (6) [NWLC=NWRV/LETB]. The complete series can be found in table BI.1 of appendix B.I.

PIRV Personal income tax revenues in % of GDP. It is defined in expression (16) [PIRV=DTRV*TRIIR]. The complete series can be found in table BII.12 of appendix B.II. PITB Personal income tax base in % of GDP¨. It is defined in expressions (19) and (20) [PITB=COEL+NOS–NWRV–CORV–PWRV].

PITR Personal income tax rate (% of personal income). It is defined in expression (21) [PITR=PIRV/PITB]. The complete series can be found in table BI.4 of appendix B.I. PROPR Tax revenues from taxes on property in percentage of total direct taxes (OECDRS). The series is defined in expression (15) [TRIIR=PROP/(TRII+TRCI+PROP)]. The complete series can be found in table BII.11 of appendix B.II.

PWRV Property tax revenues in % of GDP. It is defined in expression (18) [PWRV=DTRV*PROPR]. The complete series can be found in table BII.14 of appendix B.II. SELR Non-wage labour costs of employed labour as percentage of total non-wage labour costs (OECDRS). The series is defined in expression (7)

[SELR=(SSCER+SSCEM+TPRWF)/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.6 of appendix B.II.

SEMR SSC paid by the employees as percentage of total non-wage labour costs (OECDRS). [SEMR=SSCEM/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.2 of appendix B.II.

SERR SSC paid by the employers as percentage of total non-wage labour costs

(OECDRS). The series is defined in expression (10)

[SERR=SSCER/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.1 of appendix B.II.

SOTR Other SSC as percentage of total non-wage labour costs (OECDRS). [SOTR=SSCOT/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.4 of appendix B.II.

SSER SSC paid by the self-employed as percentage of total non-wage labour costs (OECDRS). [SSER=SSCSE/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.3 of appendix B.II.

TRCIRTax revenues from corporate income taxes in percentage of total direct taxes (OECDRS). The series is defined in expression (14) [TRCIR=TRCI/(TRII+TRCI+PROP)]. The complete series can be found in table BII.10 of appendix B.II.

TRIIR Tax revenues from personal income taxes in percentage of total direct taxes (OECDRS). The series is defined in expression (13) [TRIIR=TRII/(TRII+TRCI+PROP)]. The complete series can be found in table BII.9 of appendix B.II.

TWEL The tax wedge on employed labour in % of the producer wage of the employees. It is defined in expression (37) [TWEL=1–(1-NWEL)(1–PITR)(1–CITR)]. The complete series can be found in table BI.10 of appendix B.I.

TWFR Taxes on payroll and workforce as percentage of total non-wage labour costs (OECDRS). [TWFR=TPRWF/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be found in table BII.5 of appendix B.II.

WEDG The total tax wedge on labour (in % of the real producer wage). It is defined in expression (36) [WEDG=1–(1-NWLC)(1–PITR)(1–CITR)]. The complete series can be found in table BI.9 of appendix B.I.

In document ECFIN's effective tax rates. Properties and comparisons with other tax indicators. Economic Papers No. 146, October 2000 (Page 61-64)