Recent tax revenue developments in OECD countries and some policy implications (revisited)

This article first compares the situation in 1993 to the situation in 2003, noting the many similarities and a few major differences. The next three parts show recent tax revenue developments in the OECD countries with regard to tax levels, tax structures or the tax mix, and local tax revenues. Then some of the policy implications of the data summarized in the three preceding parts are discussed and future developments forecast.