Databases - Financial and Fiscal Affairs

• Bank Profitability: Financial Statement of Banks
• Insurance Statistics
• International Direct Investment Statistics Yearbook
• OECD Tax Statistics:
  • Volume I - Revenue Statistics
  • Volume II - Taxing Wages

OECD Banking Statistics

This subscription provides online access to annual data providing aggregate information on the banking sector of OECD member countries. Data show number of institutions and branches by type of bank, aggregate income statement and balance sheets, and classification of assets by resident/non-resident and domestic/foreign currency. Data are provided from 1979 onwards in national currencies for all OECD countries.

The coverage of banks in this volume is not the same for each country, as different countries classify banks differently. The objective is to include all institutions which conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. The following multi-dimensional tables are provided: country tables showing Income Statement and Balance Sheet by banking group, by year 1979 onwards (as available for each country). country tables displaying Structure of the Financial System, by year 1995 onwards (as available for each country). 1 table showing the Classification of Bank Assets and Liabilities by resident/non-resident and domestic/foreign currency, 1995 onwards (as available for each country). Methodological notes on sources, definitions, etc. are integrated in the browser software. A free publication titled Bank Profitability: Methodolgical Country Notes 2004 , issued in 2006 is available separately in PDF format (888kb) on SourceOECD. Also, visit the OECD Financial Statistics web site for more information.

OECD Insurance Statistics Online Database

The insurance industry is a major component of the economy by virtue of the amount of premiums it collects, the scale of its investment and, more fundamentally, the essential social and economic role it plays by covering personal and business risks.

This database covers major official insurance data from 1993 onwards , obtained from all the governments of OECD countries as well as Singapore which has an observer status at the OECD Insurance Committee. (Exceptionally, data for the Czech Republic, Korea, Mexico, Poland and the Slovak Republic are available respectively since 1993, 1994, 1993 and 1997 only).

The publication contains not only general information on insurance activities but also data related to major trends of the international insurance industry such as the market share by foreign companies in each country, business written abroad, premiums in terms of risk destination (foreign or domestic risks), foreign and domestic investments. Meanwhile, the scope of data collection has been expanded to include gross claims payments, gross operating expenses and commissions.

Coverage includes:

• number of companies
• number of employees
• premiums by type of insurance
• market share by foreign companies in each country
• business written abroad
• premiums in terms of risk destination (foreign or domestic)
• foreign and domestic investments
• gross claims payments
• gross operating expenses and commissions
• OECD market share
• penetration
• density
• premiums per employee

In order to contribute to a better understanding of the insurance market, important insurance activity indicators (OECD market share, penetration, density, premiums per employee...) are included in the comparative tables. With these indicators, the characteristics of insurance market can be more clearly perceived, in particular, in relation to national economic conditions.

In the comparative tables, a significant effort has been made to achieve comparability among OECD countries. Definitions, classifications, calculation methods, and units have been standardised as far as possible.

OECD International Direct Investment Statistics Online Database

The International Direct Investment Statistics database gathers detailed statistics on foreign direct investment (FDI) to and from the OECD area and draws upon a database developed by the Investment Division. Statistics are collected regularly through a detailed questionnaire. The objective is to provide a reliable and comprehensive source of information to OECD governments, potential investors and to the public at large. This series provides the basis for analyses of direct investment trends and for regular examinations of international direct investment policies in OECD Member countries.

The Statistics are based, for the most part, on balance of payments and international investment position statistics compiled and published by Central Banks or Statistical Offices as well as on other sources such as FDI notifications or approvals. Although FDI statistics are presented according to a standardised format for all Member countries, there are limitations in data comparability due to differences in national definitions. For example, comparability of FDI data may be hampered by the fact that reinvested earnings are not included in data for several countries. Comparability is also affected by differences in industrial classifications and geographical breakdowns. Methodological notes, reviewed by national statistical experts, provide information on the definitions applied and help to improve data comparability. Efforts to harmonise further FDI data collection across OECD countries are based on the recommendations of the  OECD Benchmark Definition of Foreign Direct Investment , third edition. The Report on the Survey of Implementation of Methodological Standards for Direct Investment provides further details on data collection and dissemination and the statistical methodology.

The database is organised in two broad categories of statistics:

• Country tables provide detailed statistics for reporting countries,
  • Direct investment by industrial sector with a breakdown for inflows, outflows, inward positions, and outward positions. Time coverage is 1980 onwards.
  • Direct investment by country with a breakdown for inflows, outflows, inward positions, and outward positions. Time coverage is 1980 onwards.
    
• Summary tables provide comparative information for the OECD area.
  • Comparative information for the OECD area with a breakdown for inflows, outflows, inward positions, and outward positions. Time coverage is 1980 onwards for direct investment flows and 1980 onwards for direct investment positions.
  • Exchange rate tables providing yearly average exchange rates as well as end of period exchange rates for the time period 1980 onwards.

All data are annual and based on the calendar year, unless otherwise indicated. Monetary values are provided in US dollars and national currencies.

Also, visit the OECD Financial Statistics web site for more information

OECD Tax Statistics Online Database

OECD Tax Statistics are updated each year and published in two volumes. See more details by clicking on links below.

This volume provides a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It then presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

This year's (2007) print edition also includes a special feature on Taxes Paid on Social Transfers, as well as StatLinks, URL's under each statistical graph and table linking to a spreadsheet file containing the data underlying the graph or table.

Volume II: Taxing Wages

This volume provides unique information on direct taxes levied from employees and their employers in all 30 OECD countries as well as family benefits paid as cash transfers. Amounts of taxes and benefits are detailed, programme by programme, for eight household types which differ by income level and household composition. Results include the tax burden for one- and two-earner families. The data on tax burdens and family benefits reported here are widely used in academic research and in the preparation and evaluation of social and economic policy making.

This year's print edition (2006) includes a special feature entitled "The Tax Treatment of Minimum Wages".

OECD Tax Statistics, Volume I: Revenue Statistics

The taxes of each country, including social security contributions , are presented in a standardised framework based upon the OECD classification of taxes and interpretative guide (see the OECD Classification of Taxes and Interpretative Guide - PDF 139kb), which was revised in 1984. The information has, for the most part, been provided by Delegates to Working Party No.2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs.

Non-tax revenues (see the Non-Tax Revenue, Capital Revenue and Grants document also provided in the Interpretive Guide ), which are of varying importance in government financing, are presented separately from these tax statistics. The borderline between tax and non-tax revenues has been conceptually resolved in the present classification (paragraphs 9-13 of the interpretative guide).

The data is presented in 44 multidimensional tables:

• 30 tables showing details of tax revenues for each OECD member country, expressed in national currency, for all government sectors, over the period 1965 onwards.
  
• 1 table displaying Non-Tax revenue, capital revenue and grants , expressed in national currencies, for all government sectors and all OECD countries over the period 1975 onwards.
  
• 1 table displaying Non-tax revenue, capital revenue and grants ,
  expressed in national currencies, for all government sectors and all OECD countries over the period 1990 onwards. The source of the data is the International Monetary Fund's (IMF) Government Finance Statistics Yearbook and the concepts used are set out in the IMF's Government Finance Statistics Manual 2001.
  
• 1 table showing Memorandum item on the financing of social security benefits for all OECD countries, expressed in national currencies, over the period 1965 onwards.
  
• 1 table displaying Social security contributions and payroll taxes paid by government , for all OECD countries, expressed in national currencies, for all sectors of government, over the period 1965 onwards.
  
• 6 comparative tables for all OECD member countries and country groupings presenting data on total of sectors of government:
  • Tax revenue as percentage of GDP by type of tax over the period 1965 onwards
  • Tax revenue as percentage of GDP - three year moving average by type of tax, over the period 1966 onwards
  • Taxes as percentage of total taxation by type of tax, over the period 1965-2004
  • Annual percentage change in tax revenue (in national currency) by type of tax, over the period 1966 onwards
  • Tax revenue in million US-dollars by type of tax, over the period 1965 onwards
  • Tax revenue in US-dollars per capita by type of tax, over the period 1965 onwards
    
• 1 comparative table describing tax revenue of individual countries as percentage of total OECD tax revenue for the Total sectors of government, by type of tax and over the period 1965 onwards.
  
• 3 tables showing data used to produce the comparative tables:
  • GDP at market prices in billions of national currency units over the period 1965 onwards
  • Population in thousands over the period 1965 onwards
  • Exchange rates used, national currency per US-dollar over the period 1965 onwards

Year 2006 data are estimates since most countries are unable to provide definitive figures for more recent years.

Methodological notes on sources, definitions, etc. are supplied in Adobe PDF format.

OECD Tax Statistics, Volume II: Taxing Wages

The Taxing Wages database provides internationally comparative data on direct tax levied from employees and their employers in all 30 Member countries of the OECD. These taxes include the employer's contributions for public social security and employee's contributions for public social security plus personal income tax. In addition it specifies family benefits paid as cash transfers.

Amounts of taxes and benefits are detailed program by program, for eight household types, which differ by income level and household composition. Results include the tax burden for one-and two-earner families. Data mainly refer to years 2005 (definite data) and 2006 (accurate estimates), but some comparative tables also present statistics of interest over the period 1979 to 2005.

These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making.

Beyond the TIME and COUNTRY dimension, data for the following variables are presented:

• TAX covers income taxes, transfers and derived calculated ratios: gross wage earnings, standard tax allowances, tax credits or cash transfers included in taxable income, central government income tax paid, state and local taxes, employees' compulsory social security contributions, total payments to general government, cash transfers from general government, take-home pay, employers' compulsory social security contributions, average and marginal tax rates.
• TYPE covers eight family/household types:
  • Single1 - for single individuals with no child, earning 67 per cent of the Average Production Worker wage
  • Single2 - for single individuals with no child, earning 100 per cent of the Average Production Worker wage
  • Single3 - for single individuals with no child, earning 167 per cent of the Average Production Worker wage
  • Single4 - for single individuals with two children, earning 67 per cent of the Average Production Worker wage
  • Married1 - for married couples with two children earning: Principal earner 100 per cent and Spouse 0 per cent of the Average Production Worker wage
  • Married2 - for married couples with two children earning: Principal earner 100 per cent and Spouse 33 per cent of the Average Production Worker wage
  • Married3 - for married couples with two children earning: Principal earner 100 per cent and Spouse 67 per cent of the Average Production Worker wage
  • Married4 - for married couples with no child earning: Principal earner 100 per cent and Spouse 33 per cent of the Average Production Worker wage

The database contains 8 multidimensional tables.

The various dimensions in the tables allow to display all basic statistics as well as derived series (ratios) which are published in the Taxing Wages paper publication. It also allows to link to these dimensions textual information (definitions, units, etc).

The 8 multidimensional tables presented are the following:

• 6 tables show, for years 2001 onwards and for all OECD Member countries, tax variables by family-type and level of earnings , expressed in national currency for values and in percentages for ratios. Amounts for countries of the Euro-area are expressed in euros.
  
• 1 table shows for years 1997 onwards a large set of comparative ratios between OECD Member Countries by family-type and level of earnings expressed in percentages and in U.S. dollars.
  
• 1 table shows for period 1979 onwards and all OECD member countries
  comparative ratios for two types of family and level of earnings : Single1 and Married2 types. Figures are expressed in percentages and presented for alternating years until 1993 and annually afterwards.