Organisation for Economic Co-operation and Development

From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available. All subdivisions are estimated. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982. Heading 4100: Most of these receipts fall under 4110. Heading 4400: In 1988 revenues from taxes on legal Acts issued by Autonomous Communities (Local) are included in 4400. Heading 5121 comprises certain local levies which may include non-tax revenues.

Data on grants by type is not available for all OECD countries. A partial dataset is available for one or more years in the following countries: Austria, Belgium, Canada, Estonia, France, Greece, Iceland, Ireland, Italy, Netherlands, Poland, Portugal. No data on grants by type is available for Germany, Israel, New Zealand, Slovak Republic, United Kingdom, United States. The different types of grants are defined as follows: Earmarked grants An earmarked grant is a grant that is given under the condition that it can only be used for a specific purpose. Non-earmarked grants Non-earmarked grants can be spent as if they were the receiving sub-national government's own (non-earmarked) tax revenues. Mandatory grants Mandatory grants (entitlements) are legal, rules-based obligations for the government that issues the grant. This requires that both the size of the grant and the conditions under which it is given be laid down in a statute or executive decree and that these conditions be both necessary and sufficient. Discretionary grants Discretionary grants, and the conditions under which they are given, are not determined by rules but decided on an ad hoc, discretionary basis. Discretionary grants are often temporary in nature and include, for example, grants for specific infrastructural projects or emergency aid to a disaster area. Matching grants Matching grants are grants designed to complement sub-national contributions. Matching grants are dependent on normative or actual spending for services for which the grants are earmarked or on local revenue collection related to these services. Non-matching grants Non-matching grants are grants not directly linked to any sub-national contribution. Current grants Current grants are grants assumed to be spent on either current or capital expenditures. Capital grants Capital grants are grants assumed to be spent only on capital expenditures.

Annual National Accounts>General Government Accounts>750. General Government Debt-Maastricht   Unit of measure used: National currency; current prices. Expressed in millions   Statistical population: Government debt as defined in the Maastricht Treaty (Source : Eurostat). Available for Europeans countries only. In the Protocol on the excessive deficit procedure annexed to the Maastricht Treaty, government debt is defined as the debt of the whole general government sector: gross, consolidated and nominal value (face value). It excludes the other accounts payable (AF.7), as well as, if they exist, insurance technical reserve (AF.6).

It provides a breakdown of government expenditure according to their function. To meet this end, economic flows of expenditure must be aggregated according to the Classification of the Functions of Government (COFOG).

These splits make it possible to characterize the structure of public finances in OECD countries according to the different types of welfare state. This, in turn, makes it possible for countries to compare themselves with other relevant member countries and may stimulate the national policy debate about questions such as decentralization, redistribution, privatization, the role of the non?profit sector and the application of user fees. Recommended uses and limitations The methodology applied to make the required splits has been developed since 2004 and has gradually become more accurate. The most recent methodology, used in the PFED of 2009, makes use of second level COFOG data and has been applied in a test procedure on five European countries (of which three are OECD countries) that have provided second level COFOG data to Eurostat. In the course of 2007 and 2008, more countries made available second level COFOG data to Eurostat.

The subnational government finance dataset presents data on the institutional organisation at local and regional levels as well as on public finance. Financial data cover the general government sector and subnational government subsector (state and local government levels) in the 35 OECD member countries and in the EU. Four main dimensions are presented: expenditure (including investment), revenue, budget balance and debt. The dataset is released as a beta version. Data at country level are derived mainly from the OECD National Accounts harmonised according to the new standards of the System of National Accounts (SNA) 2008, implemented by most OECD countries since December 2014. They are complemented by data from Eurostat, IMF (Australia, Chile), and national statistical institutes for some countries or indicators (in particular, territorial organisation). Data were extracted in February 2017 and are from 2015, unless otherwise specified