Taxation
2007,
vol. 2007,
no. 3,
pp. 268 - 375
Tax Levels and Tax Structures, 1965-2005
Abstract Treatment of capital transfers. Footnote 1 in Tables 1 to 35 refers to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues. This applies to Denmark from 1990, France from 1992, the Slovak Republic from 1998-2002 and Spain from 2000. The allocation of tax revenues between tax headings for Portugal in 2005 have been estimated by the Secretariat, on the basis of the share of each heading in tax revenue in 2004.
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