Taxes Around the World
A Brief History of World Tax Policy, 1981-2007

In this paper, we trace the historical changes in virtually all forms of taxation across countries and over time. For practical as well as expositional reasons, the focus of the paper is mostly on the U.S. and other OECD countries. These countries have relatively better and more consistent data available and are fairly similar in their economic, political and social characteristics. However, wherever sufficient data are available, we also provide trends in other countries around the world.

In the sections that follow, we describe trends in 10 different tax rates between 1981 and 2007 across all the 30 OECD countries. For some tax variables the data are available only until 2004 or 2005, and we will clarify the data availability in the next section. The simple agenda guiding our analysis is to provide a description of how taxes have changed around the world since 1981, with a brief reflection on what these changes might mean for the relative position of U.S. with respect to the rest of the world.

Section II describes the data and the sources of the data. Section III describes trends in tax rates and tax revenues. Section IV offers a brief discussion of the proposed tax hike under the new administration and Section V concludes.

Click here to read the full paper as an Adobe Acrobat PDF.

Kevin A. Hassett is a senior fellow the director of economic policy studies at AEI. Aparna Mathur is a research fellow at AEI.

Also Visit
AEIdeas Blog The American Magazine
About the Author

 

Kevin A.
Hassett

 

Aparna
Mathur

What's new on AEI

Four years of Dodd-Frank damage
image Dodd-Frank, financial institutions, and public opinion
image Time for an Anwar Sadat moment in the Middle East
image Freedom of the skies at risk
AEI on Facebook
Events Calendar
  • 21
    MON
  • 22
    TUE
  • 23
    WED
  • 24
    THU
  • 25
    FRI
Monday, July 21, 2014 | 9:15 a.m. – 11:30 a.m.
Closing the gaps in health outcomes: Alternative paths forward

Please join us for a broader exploration of targeted interventions that provide real promise for reducing health disparities, limiting or delaying the onset of chronic health conditions, and improving the performance of the US health care system.

Event Registration is Closed
Monday, July 21, 2014 | 4:00 p.m. – 5:30 p.m.
Comprehending comprehensive universities

Join us for a panel discussion that seeks to comprehend the comprehensives and to determine the role these schools play in the nation’s college completion agenda.

Event Registration is Closed
Tuesday, July 22, 2014 | 8:50 a.m. – 12:00 p.m.
Who governs the Internet? A conversation on securing the multistakeholder process

Please join AEI’s Center for Internet, Communications, and Technology Policy for a conference to address key steps we can take, as members of the global community, to maintain a free Internet.

Event Registration is Closed
Thursday, July 24, 2014 | 9:00 a.m. – 10:00 a.m.
Expanding opportunity in America: A conversation with House Budget Committee Chairman Paul Ryan

Please join us as House Budget Committee Chairman Paul Ryan (R-WI) unveils a new set of policy reforms aimed at reducing poverty and increasing upward mobility throughout America.

Thursday, July 24, 2014 | 6:00 p.m. – 7:15 p.m.
Is it time to end the Export-Import Bank?

We welcome you to join us at AEI as POLITICO’s Ben White moderates a lively debate between Tim Carney, one of the bank’s fiercest critics, and Tony Fratto, one of the agency’s staunchest defenders.

No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.