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

AEI Election Watch 2014: What will happen and why it matters
image A nation divided by marriage
image Teaching reform
image Socialist party pushing $20 minimum wage defends $13-an-hour job listing
AEI on Facebook
Events Calendar
  • 20
    MON
  • 21
    TUE
  • 22
    WED
  • 23
    THU
  • 24
    FRI
Monday, October 20, 2014 | 2:00 p.m. – 3:30 p.m.
Warfare beneath the waves: The undersea domain in Asia

We welcome you to join us for a panel discussion of the undersea military competition occurring in Asia and what it means for the United States and its allies.

Tuesday, October 21, 2014 | 8:30 a.m. – 10:00 a.m.
AEI Election Watch 2014: What will happen and why it matters

AEI’s Election Watch is back! Please join us for two sessions of the longest-running election program in Washington, DC. 

Wednesday, October 22, 2014 | 1:00 p.m. – 2:30 p.m.
What now for the Common Core?

We welcome you to join us at AEI for a discussion of what’s next for the Common Core.

Event Registration is Closed
Thursday, October 23, 2014 | 10:00 a.m. – 11:00 a.m.
Brazil’s presidential election: Real challenges, real choices

Please join AEI for a discussion examining each candidate’s platform and prospects for victory and the impact that a possible shift toward free-market policies in Brazil might have on South America as a whole.

Event Registration is Closed
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.