税收趋势

The table illustrates tax revenue as a percentage of GDP in five countries (Sweden, the USA, Korea, Japan and Turkey) over the 30-year period from 1975 to 2005. Overall, tax as a proportion of GDP rose in all five nations over the period shown. Sweden consistently had the highest tax-to-GDP ratio, while Korea and Japan started with the lowest levels in 1975. In detail, Sweden’s tax percentage increased steadily from 46% in 1975 to a peak of 70.1% in 2005, remaining the highest figure across all years. By contrast, the USA saw a more gradual rise, with its tax proportion growing only slightly from 25.1% to 27.4% over the three decades. Looking at the remaining countries, Korea’s tax as a share of GDP more than doubled from 15.1% to 27% between 1975 and 1985, before dipping marginally to 26% in 1995 and ending at 27.3% in 2005. Japan experienced a continuous increase, with its ratio more than doubling from 15% to 32.1% by 2005. Turkey was the only country to record a fall in tax percentage, dropping from 16.4% to 15% in 1985, after which its figure rose to 27.4% in 2005, matching the USA’s final rate.