National Accounts of OECD Countries General Government Accounts 2009-2016 2017 National Accounts of OECD Countries, General Government Accounts 2017 This work is published under the responsibility of the Secretary-General of the OECD The opinions expressed and arguments employed herein not necessarily reflect the official views of OECD member countries This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area Please cite this publication as: OECD (2018), National Accounts of OECD Countries, General Government Accounts 2017, OECD Publishing, Paris http://dx.doi.org/10.1787/na_gga-2018-en ISBN 978-92-64-29053-2 (print) ISBN 978-92-64-29054-9 (PDF) Series: National Accounts of OECD Countries, General Government Accounts ISSN 2221-5344 (print) ISSN 2221-5352 (online) The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law Corrigenda to OECD publications may be found on line at: www.oecd.org/publishing/corrigenda © OECD 2018 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of OECD as source and copyright owner is given All requests for public or commercial use and translation rights should be submitted to rights@oecd.org Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at info@copyright.com or the Centre franỗais dexploitation du droit de copie (CFC) at contact@cfcopies.com Table of contents Conventional signs and abbreviations Country tables Australia Austria Belgium Canada Chile Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Luxembourg Mexico Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Spain Sweden Switzerland Turkey United Kingdom United States 12 22 32 40 43 51 59 67 75 83 93 101 109 117 124 132 140 148 156 164 172 180 188 192 199 207 215 223 231 241 249 259 266 273 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 Follow OECD Publications on: http://twitter.com/OECD_Pubs http://www.facebook.com/OECDPublications http://www.linkedin.com/groups/OECD-Publications-4645871 http://www.youtube.com/oecdilibrary OECD Alerts http://www.oecd.org/oecddirect/ Conventional signs and abbreviations Signs and abbreviations Totals may not add up due to rounding Not available Nil or negligible Decimal point | Break in series e Estimated value excl Excluding inv Inventories n.e.c Not elsewhere classified cont Contributions VAT Value-Added Tax ISO abbreviations for currency Australia Austria Belgium Canada Chile Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Israel Italy dollar euro euro dollar peso koruna krone euro euro euro euro euro forint króna euro sheqel euro AUD EUR EUR CAD CLP CZK DKK EUR (EEK 2011 euro) EUR EUR EUR EUR HUF ISK EUR ILS EUR Japan Korea Luxembourg Mexico Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Spain Sweden Switzerland Turkey United Kingdom United States yen won euro peso euro dollar krone zloty euro euro euro euro krona franc lira pound dollar JPY KRW EUR MXN EUR NZD NOK PLN EUR EUR (SKK 2009 euro) EUR (SIT 2007 euro) EUR SEK CHF TRY GBP USD Classification The International Standard Industrial Classification (ISIC) are available online: Rev at http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=2, and Rev at http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=27 Sources and methods ● System of National Accounts 1993: http://unstats.un.org/unsd/nationalaccount/sna1993.asp ● System of National Accounts 2008: http://unstats.un.org/unsd/nationalaccount/sna2008.asp ● COFOG classification: http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=4&Lg=1 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 The data in sections Financial Account and Financial balance sheet are consolidated financial accounts, except for Canada, Chile, Iceland, Japan, Korea, Mexico, Switzerland, Turkey and the United States (Central Government and State Government) which transmit only non-consolidated financial accounts NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 National Accounts of OECD Countries General Government Accounts 2017 © OECD 2018 Country tables AUSTRALIA Table I General government account (SNA 2008, simplified presentation) Million AUD 2009 a b c d e f g h i j k l m n o p 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 SUMMARY OF AGGREGATES AND BALANCES Value added, gross Saving, net Net lending (+)/Net borrowing (-) Total revenue of which: Total tax receipts Actual social contributions Total expenditure of which: Interest Compensation of employees Social benefits and transfers in kind Gross fixed capital formation Total liabilities (consolidated) Financial net worth Deficit/Surplus Maastricht debt Gross domestic product I.1 GENERAL GOVERNMENT Production account Output Market output and output for own final use Non-market output Payments for non-market output Non-market output, other Market output and payments for non-market output (2 + 4) Intermediate consumption Value added, gross Consumption of fixed capital Value added, net Generation of income account Compensation of employees, payable Other taxes on production, payable Other subsidies on production, receivable Operating surplus, net Allocation of primary income account Taxes on production and imports, receivable Subsidies, payable Property income, receivable Property income, payable Interest, payable Other property income, payable Balance of primary incomes, net Secondary distribution of income account Current taxes on income and wealth, receivable Social contributions, receivable Actual social contributions Imputed social contributions Other current transfers, receivable Current taxes on income and wealth, payable Social benefits other than social transfers in kind, payable Social transfers in kind (via market producers), payable Social benefits and transfers in kind (via market producers), payable Other current transfers, payable Disposable income, net Use of disposable income account Final consumption expenditure Individual consumption expenditure Collective consumption expenditure Adjustment for net equity of households in pension funds Saving, gross Saving, net Capital account Consumption of fixed capital Capital transfers, receivable Capital taxes Other capital transfers and investment grants, receivable Capital transfers, payable Gross capital formation and acquisitions of non-produced assets Gross capital formation Gross fixed capital formation Changes in inv and acquisitions less disposals of valuables Acquisitions less disposals of non-produced non-financial assets Net lending (+)/Net borrowing (-) Total expenditure Total revenue 2010 2011 2012 2013 2014 2015 2016 -29 898 -71 450 439 059 e -25 474 -62 009 476 046 e -32 278 -68 308 500 868 e -20 626 -43 859 526 732 e -21 102 -45 228 551 024 e -18 430 -38 316 566 557 e -14 158 -37 199 590 254 e 254 -25 284 619 358 e 334 343 510 509 e 360 178 538 055 e 391 025 569 176 e 416 392 570 591 e 436 034 596 252 e 446 137 604 873 e 464 724 627 453 e 644 642 e 22 446 137 190 55 180 509 367 52 668 -71 450 299 079 252 479 e 252 479 55 973 196 506 55 973 e 27 429 26 373 146 917 53 865 598 501 -1 394 -62 009 414 219 272 112 e 272 112 60 673 211 439 60 673 e 28 677 27 439 158 074 54 945 699 101 -84 283 -68 308 496 800 285 947 e 285 947 60 662 225 285 60 662 e 30 125 26 135 163 252 50 412 914 682 -262 388 -43 859 533 882 294 653 e 294 653 65 027 229 626 65 027 e 31 672 29 112 173 197 51 145 897 781 -180 783 -45 228 595 776 28 428 179 719 51 071 003 665 -237 362 -38 316 621 404 302 252 e 302 252 66 139 236 113 66 139 e 33 376 309 168 e 309 168 65 828 243 340 65 828 e 34 904 27 610 183 747 52 557 069 448 -239 489 -37 199 659 604 325 947 e 325 947 68 171 257 776 68 171 e 36 340 26 721 184 077 60 787 202 096 -284 146 -25 284 754 724 336 808 e 336 808 65 630 271 178 65 630 e 37 040 144 778 16 737 31 709 22 446 22 446 137 304 152 362 17 486 32 513 26 373 26 373 141 016 156 768 18 948 33 199 27 439 27 439 143 580 170 617 22 622 33 737 26 135 26 135 155 597 182 265 24 518 34 539 29 112 29 112 163 174 182 235 22 008 36 701 28 428 28 428 168 500 193 862 22 473 33 677 27 610 27 610 177 456 197 814 23 036 38 878 26 721 26 721 186 935 192 481 12 451 99 948 37 242 137 190 38 438 203 850 214 856 14 082 106 495 40 422 146 917 37 072 226 387 233 548 15 204 114 194 43 880 158 074 41 251 236 887 238 121 17 666 119 220 44 032 163 252 39 132 253 032 247 360 18 936 126 913 46 284 173 197 41 262 261 295 261 947 17 725 130 351 49 368 179 719 43 543 274 278 272 307 19 801 132 198 51 549 183 747 42 199 295 167 290 071 24 675 130 251 53 826 184 077 42 172 329 258 233 748 144 873 88 875 -2 469 -29 898 251 861 155 859 96 002 203 -25 474 269 165 164 639 104 526 -2 153 -32 278 273 658 167 323 106 335 11 046 -20 626 282 397 172 240 110 157 12 274 -21 102 292 708 182 591 110 117 16 474 -18 430 309 325 192 973 116 352 22 182 -14 158 325 004 203 027 121 977 41 294 254 27 429 666 12 568 58 080 55 480 55 180 300 600 -71 450 510 509 e 439 059 e 28 677 560 11 141 55 631 53 899 53 865 34 732 -62 009 538 055 e 476 046 e 30 125 487 10 086 57 556 55 332 54 945 387 224 -68 308 569 176 e 500 868 e 31 672 562 248 48 221 50 275 50 412 -137 -2 054 -43 859 570 591 e 526 732 e 33 376 785 365 51 922 51 327 51 145 182 595 -45 228 596 252 e 551 024 e 34 904 120 659 50 252 51 214 51 071 143 -962 -38 316 604 873 e 566 557 e 36 340 438 499 55 318 52 920 52 557 363 398 -37 199 627 453 e 590 254 e 37 040 292 844 63 024 61 180 60 787 393 844 -25 284 644 642 e 619 358 e NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 UNITED KINGDOM Table I General government account (SNA 2008, simplified presentation) (cont.) Million GBP 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Financial account Net financial transactions Total financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable Financial balance sheet Financial net worth Financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable I.4 LOCAL GOVERNMENT Production account Output Intermediate consumption Value added, gross Value added, net Generation of income account Compensation of employees, payable Operating surplus, net Allocation of primary income account Taxes on production and imports, receivable Subsidies, payable Interest, payable Balance of primary incomes, net Secondary distribution of income account Current taxes on income and wealth, receivable Social contributions, receivable Actual social contributions Imputed social contributions Other current transfers, receivable Social benefits other than social transfers in kind, payable Social transfers in kind (via market producers), payable Other current transfers, payable Disposable income, net Use of disposable income account Final consumption expenditure Individual consumption expenditure Collective consumption expenditure Saving, gross Saving, net Capital account Capital transfers, receivable Capital transfers, payable Gross capital formation Acquisitions less disposals of non-produced non-financial assets Net lending (+)/Net borrowing (-) Total expenditure Total revenue 2009 2010 2011 2012 2013 -152 144 79 941 522 15 171 -7 762 26 416 36 176 619 799 232 085 654 278 219 326 -7 123 0 950 -146 292 10 878 18 -15 079 10 850 44 660 -344 -271 -28 956 157 170 -8 438 168 354 40 306 0 -43 052 -118 965 -11 977 333 12 543 189 -32 215 -905 -133 211 106 988 238 125 752 -30 600 0 598 -130 140 36 874 111 261 484 11 144 017 587 16 270 167 014 -2 094 109 392 151 0 58 565 -94 199 -14 668 43 822 -3 514 760 -29 692 -11 924 79 531 -7 878 80 670 630 0 -1 891 -724 357 328 637 15 701 64 119 28 095 91 352 59 710 -275 69 935 052 994 810 130 862 879 475 12 463 0 658 19 726 -872 065 429 738 18 159 38 151 45 142 186 264 80 026 038 59 958 301 803 10 098 127 830 129 505 10 051 0 740 21 579 -1 144 564 427 522 19 250 49 702 52 338 183 037 60 030 739 60 426 572 086 10 063 136 601 391 341 10 709 0 349 20 023 -1 216 267 474 339 19 342 51 859 52 652 193 804 91 679 287 61 716 690 606 637 134 480 478 494 702 0 439 55 854 143 101 59 367 83 734 75 844 143 294 57 476 85 818 77 441 138 254 55 562 82 692 73 830 75 844 77 441 317 495 277 -4 911 2014 2015 2016 -102 551 19 708 -14 664 189 11 421 -7 689 -855 992 122 259 18 066 84 069 687 27 11 410 -77 653 -2 699 55 -8 310 16 540 -4 254 -13 397 -1 219 886 74 954 10 859 58 650 936 14 -3 505 -55 232 36 403 -1 397 193 383 14 099 -2 211 894 14 442 91 635 17 987 63 880 -1 007 0 10 775 -1 235 456 453 825 16 267 56 372 47 356 193 382 71 161 938 66 349 689 281 450 126 549 485 347 10 146 0 305 56 484 -1 501 690 466 870 16 677 55 774 51 880 196 966 73 034 095 70 444 968 560 406 144 408 747 383 10 683 27 123 55 530 -1 542 316 462 470 16 215 46 427 67 755 193 730 57 301 073 78 969 004 786 476 155 254 766 850 15 836 41 216 55 113 -1 787 901 496 178 18 258 51 797 85 591 207 472 51 538 -6 470 87 992 284 079 11 072 173 361 029 654 15 890 41 680 52 381 134 102 54 615 79 487 70 122 132 880 56 664 76 216 66 326 132 965 58 512 74 453 64 050 133 324 58 906 74 418 63 518 133 009 58 345 74 664 63 260 73 830 70 122 66 326 64 050 63 518 63 260 497 044 265 -4 461 564 438 192 -3 288 581 865 014 -4 193 603 531 303 -1 940 675 677 408 -2 352 747 786 537 -2 563 894 901 475 -2 617 25 057 343 282 125 587 25 260 14 056 405 122 222 25 584 115 350 133 346 27 096 15 398 556 128 696 25 881 029 371 127 636 28 544 15 319 544 122 814 26 219 079 404 129 319 30 124 15 581 501 122 410 27 231 866 235 122 544 30 734 15 955 585 117 993 28 122 890 196 124 869 31 335 16 018 533 120 272 28 974 936 222 121 965 31 881 16 367 549 117 493 30 226 806 218 114 605 31 782 16 863 545 111 304 131 447 84 307 47 140 -1 335 -9 225 132 378 84 891 47 487 695 -3 682 128 380 81 463 46 917 296 -5 566 124 839 79 852 44 987 936 -2 429 123 597 80 718 42 879 286 -5 604 122 800 80 345 42 455 875 -2 528 122 905 79 176 43 729 488 -5 412 122 842 79 238 43 604 -134 -11 538 14 271 811 19 214 -971 -8 118 203 947 195 829 13 552 664 19 199 -1 082 -2 534 206 293 203 759 14 170 125 19 135 -1 255 -3 539 201 790 198 251 19 298 17 529 17 774 -1 477 -7 592 213 037 205 445 12 374 539 16 808 -1 419 -2 268 195 415 193 147 13 109 918 17 711 -1 614 969 195 937 197 906 14 202 850 18 324 -2 021 -1 463 199 086 197 623 13 002 794 19 252 -2 336 -6 842 197 270 190 428 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 268 UNITED KINGDOM Table I General government account (SNA 2008, simplified presentation) (cont.) Million GBP 2009 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 Financial account Net financial transactions Total financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable Financial balance sheet Financial net worth Financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable 2010 2011 2012 2013 2014 2015 2016 -8 272 -5 994 -5 635 -975 853 -617 -144 -476 278 0 -79 -952 540 769 -3 880 906 -329 685 021 -368 -65 -38 786 0 622 809 349 -5 013 091 828 -415 355 -216 -17 -444 104 0 596 885 841 782 -8 908 710 340 527 623 -754 13 -39 15 618 0 676 10 426 912 604 -3 813 291 -2 244 982 361 221 -23 -6 104 0 716 105 093 190 -481 728 504 663 215 -528 0 874 209 0 497 721 027 964 -4 247 399 824 -68 699 -725 -35 704 10 646 0 591 130 980 945 -9 171 -2 023 -988 -2 094 953 -2 138 15 229 148 0 357 831 144 816 -32 064 153 429 27 347 209 665 115 094 731 383 185 493 0 027 66 098 92 038 26 330 -15 166 157 167 27 033 890 527 117 665 701 351 172 333 0 010 70 477 74 174 26 672 -26 220 160 531 28 088 460 795 119 597 684 907 186 751 0 605 71 716 84 975 28 455 -16 154 171 822 34 062 102 11 366 121 727 697 868 187 976 0 282 81 257 73 378 31 059 -13 951 173 583 31 006 597 12 275 124 169 674 862 187 534 0 999 83 556 67 732 33 247 -5 568 181 908 32 079 170 13 786 127 463 674 736 187 476 0 495 86 526 62 244 35 211 -13 268 190 798 36 095 275 15 754 129 610 639 425 204 066 0 085 88 155 68 510 43 316 642 190 425 35 424 052 17 306 130 321 654 668 187 783 0 507 91 758 44 554 46 964 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/4c8f6 Source: Office for National Statistics (ONS) via Eurostat NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 269 UNITED KINGDOM Table II Detailed taxes and social contribution receipts Million GBP 2009 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 II.1 GENERAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Value added type taxes Taxes and duties on imports, excluding VAT Import duties Taxes on imports, excluding VAT and import duties Levies on imported agricultural products Monetary compensatory amounts on imports Excise duties General sales taxes Taxes on specific services Profits of import monopolies Taxes on products, except VAT, import and export taxes Excise duties and consumption taxes Stamp taxes Taxes on financial and capital transactions Car registration taxes Taxes on entertainment Taxes on lotteries, gambling and betting Taxes on insurance premiums Other taxes on specific services General sales or turnover taxes Profits of fiscal monopolies Export duties and monetary compensatory amounts on exports Other taxes on products n.e.c Other taxes on production Taxes on land, buildings or other structures Taxes on the use of fixed assets Total wage bill and payroll taxes Taxes on international transactions Business and professional licences Taxes on pollution Under-compensation of VAT (flat rate system) Other taxes on production n.e.c Current taxes on income and wealth Taxes on income Taxes on individual or household income including holding gains Taxes on individual or household income excl holding gains Taxes on individual or household holding gains Taxes on income or profits of corporations including holding gains Taxes on income or profits of corporations excl holding gains Taxes on holding gains of corporations Other taxes on holding gains Taxes on holding gains Taxes on winnings from lottery or gambling Other taxes on income n.e.c Other current taxes Current taxes on capital Poll taxes Expenditure taxes Payments by households for licences Taxes on international transactions Other current taxes n.e.c Capital taxes Taxes on capital transfers Capital levies Other capital taxes n.e.c Actual social contributions Employers' actual social contributions Compulsory Voluntary Employees' actual social contributions Compulsory Voluntary Social contributions by self- and non-employed persons Compulsory Voluntary Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected 515 275 513 211 395 941 166 004 141 055 79 862 0 0 0 0 61 193 49 072 141 122 566 259 33 0 0 24 949 22 040 415 0 449 45 0 225 731 191 287 151 455 143 640 815 39 832 38 541 291 106 0 34 444 26 835 0 609 0 206 355 851 117 270 70 351 55 967 14 384 37 971 2010 549 632 548 116 427 174 190 718 161 841 95 865 0 0 0 0 65 976 51 592 098 123 717 401 45 0 0 28 877 22 464 464 413 344 192 0 233 814 198 518 152 573 150 056 517 45 945 44 602 343 860 0 35 296 27 400 0 896 0 642 642 0 120 942 73 170 57 494 15 676 39 475 2011 579 104 577 791 452 572 206 385 179 600 111 437 0 0 0 0 68 163 53 228 831 120 999 942 43 0 0 26 785 23 505 682 0 283 315 0 243 251 205 814 157 674 154 074 600 48 140 47 238 902 502 0 37 437 27 909 0 629 899 936 906 30 125 219 75 075 59 800 15 275 41 396 2012 581 512 580 189 452 116 212 185 183 678 113 859 0 0 0 0 69 819 54 665 918 125 039 022 46 0 28 507 24 696 812 0 373 626 0 236 802 199 237 153 800 149 466 334 45 437 44 300 137 471 0 37 565 28 344 0 580 641 129 091 38 128 073 75 714 62 247 13 467 41 939 2013 2014 601 957 600 696 469 919 221 799 191 965 118 234 0 0 0 0 73 731 55 773 11 540 138 182 018 44 0 36 29 834 25 652 870 0 366 946 0 243 865 204 453 159 116 155 214 902 45 337 43 887 450 352 0 39 412 29 371 0 689 352 255 343 912 130 777 78 015 63 545 14 470 42 209 621 740 620 324 486 610 233 360 202 673 124 211 0 0 0 0 78 462 57 690 14 067 151 429 964 57 0 104 30 687 26 231 047 0 422 987 0 249 364 208 762 162 786 158 872 914 45 976 44 342 634 548 0 40 602 30 278 0 471 853 886 752 134 133 714 80 453 65 381 15 072 43 278 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 270 2015 647 795 646 247 504 922 240 791 209 236 129 177 0 0 0 0 80 059 58 839 13 789 169 766 294 55 0 147 31 555 26 860 134 0 408 153 0 259 689 217 827 171 447 165 865 582 46 380 44 602 778 360 0 41 862 31 131 0 368 363 442 409 33 141 325 84 741 67 992 16 749 45 186 2016 685 002 683 606 533 665 251 810 219 590 133 671 0 0 0 0 85 919 60 536 16 023 171 042 827 61 0 259 32 220 27 650 234 0 430 906 0 277 054 234 170 179 113 172 053 060 55 057 53 917 140 200 0 42 884 32 382 0 391 111 801 753 48 149 941 90 359 72 908 17 451 47 941 UNITED KINGDOM Table II Detailed taxes and social contribution receipts (cont.) Million GBP 2009 10 11 12 13 10 11 12 13 II.2 CENTRAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Other taxes on production Current taxes on income and wealth Taxes on income Other current taxes Capital taxes Actual social contributions Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected II.4 LOCAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Other taxes on production Current taxes on income and wealth Taxes on income Other current taxes Capital taxes Actual social contributions Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected 2010 2011 2012 2013 2014 2015 2016 486 558 485 555 370 567 165 687 141 055 24 632 200 674 191 287 387 206 114 988 520 436 519 685 401 093 190 221 161 841 28 380 208 230 198 518 712 642 118 592 549 630 548 975 426 127 205 821 179 600 26 221 217 370 205 814 11 556 936 122 848 551 633 550 985 425 316 211 604 183 674 27 930 210 583 199 237 11 346 129 125 669 571 257 570 627 442 085 221 196 191 929 29 267 216 634 204 453 12 181 255 128 542 590 053 589 331 457 813 232 685 202 569 30 116 221 242 208 762 12 480 886 131 518 615 138 614 304 475 201 240 044 209 089 30 955 230 715 217 827 12 888 442 139 103 650 960 650 268 502 551 250 922 219 331 31 591 246 828 234 170 12 658 801 147 717 28 717 27 656 25 374 317 317 25 057 25 057 282 29 196 28 431 26 081 497 497 25 584 25 584 350 29 474 28 816 26 445 564 564 25 881 25 881 371 29 879 29 204 26 800 581 577 26 219 26 219 404 30 700 30 069 27 834 603 36 567 27 231 27 231 235 31 687 30 993 28 797 675 104 571 28 122 28 122 196 32 657 31 943 29 721 747 147 600 28 974 28 974 222 34 042 33 338 31 114 888 259 629 30 226 30 226 224 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/b95c5 Source: Office for National Statistics (ONS) via Eurostat NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 271 UNITED KINGDOM Table III Expenditure by function Million GBP 2009 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 10 11 10 11 III.1 GENERAL GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection of which: Compensation of employees General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection Gross capital formation General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection III.2 CENTRAL GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection III.4 LOCAL GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection 2010 2011 727 117 62 930 38 864 39 697 61 816 15 097 18 560 118 109 15 224 98 298 258 522 755 419 82 997 40 697 39 760 52 348 15 373 16 055 121 072 15 307 102 602 269 208 756 210 90 475 40 860 38 412 49 180 14 519 12 804 121 788 14 795 97 858 275 519 166 401 11 442 12 859 21 818 327 810 068 50 617 222 39 695 13 543 50 618 010 10 090 775 13 300 188 200 042 847 679 487 172 352 11 452 13 168 22 467 972 049 086 53 349 154 40 964 13 691 50 252 317 10 667 221 13 027 247 859 079 924 399 512 663 308 75 123 38 814 28 262 51 513 320 27 923 119 365 758 79 457 226 773 204 976 13 869 75 19 782 18 760 106 11 841 642 66 316 59 585 2012 2013 2014 2015 776 188 87 049 40 356 38 843 59 374 13 963 11 499 124 464 14 484 95 976 290 180 777 312 93 510 39 328 37 737 54 299 13 517 155 129 879 12 725 93 505 294 657 796 068 92 543 39 359 37 187 55 338 14 798 262 137 694 12 112 97 665 301 110 801 538 84 940 39 859 37 417 57 211 14 724 047 142 714 12 173 95 796 307 657 171 185 11 032 13 354 22 314 286 852 939 54 005 969 41 051 13 383 48 244 150 10 302 912 13 386 337 813 484 685 693 482 172 114 11 344 13 053 22 629 274 418 391 56 000 808 40 639 13 558 46 188 010 825 528 14 046 767 917 919 419 198 559 168 695 11 357 12 234 22 006 820 335 187 54 273 641 40 480 13 362 45 779 162 997 326 14 268 649 952 124 044 929 328 172 909 11 705 11 746 21 829 821 363 187 57 250 908 41 805 13 295 51 162 389 10 038 286 17 485 748 995 908 403 10 566 344 174 250 11 260 12 130 21 645 648 308 175 58 971 859 41 928 13 326 50 544 590 498 324 17 556 978 893 770 417 10 227 291 695 976 93 261 40 644 28 354 41 002 500 33 698 121 577 056 82 168 238 716 695 611 100 451 40 794 26 963 39 232 540 27 376 123 295 892 78 061 244 007 725 562 95 990 40 298 28 056 51 317 671 35 651 124 737 119 78 918 254 805 714 166 99 480 39 258 29 511 44 219 284 28 431 129 792 809 76 878 252 504 734 921 97 197 39 297 29 956 45 637 590 32 699 137 345 960 81 024 256 216 735 970 88 466 39 796 30 753 47 498 164 30 976 142 952 650 78 248 261 467 207 641 13 153 75 19 935 18 132 213 10 415 532 68 778 62 408 203 877 14 139 66 19 423 17 923 237 582 120 64 812 63 575 215 593 15 697 67 20 192 16 700 596 22 041 684 59 898 67 718 199 386 14 383 70 18 867 18 220 513 121 232 210 56 834 69 936 200 177 15 000 67 18 480 17 869 710 390 150 613 55 675 71 223 203 661 15 263 63 18 619 18 436 903 881 600 933 55 519 72 444 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/6f67b Source: Office for National Statistics (ONS) via Eurostat NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 272 2016 UNITED STATES Table I General government account (SNA 2008, simplified presentation) Million USD a b c d e f g h i j k l m n o p 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 SUMMARY OF AGGREGATES AND BALANCES Value added, gross Saving, net Net lending (+)/Net borrowing (-) Total revenue of which: Total tax receipts Actual social contributions Total expenditure of which: Interest Compensation of employees Social benefits and transfers in kind Gross fixed capital formation Total liabilities (consolidated) Financial net worth Deficit/Surplus Maastricht debt Gross domestic product I.1 GENERAL GOVERNMENT Production account Output Market output and output for own final use Non-market output Payments for non-market output Non-market output, other Market output and payments for non-market output (2 + 4) Intermediate consumption Value added, gross Consumption of fixed capital Value added, net Generation of income account Compensation of employees, payable Other taxes on production, payable Other subsidies on production, receivable Operating surplus, net Allocation of primary income account Taxes on production and imports, receivable Subsidies, payable Property income, receivable Property income, payable Interest, payable Other property income, payable Balance of primary incomes, net Secondary distribution of income account Current taxes on income and wealth, receivable Social contributions, receivable Actual social contributions Imputed social contributions Other current transfers, receivable Current taxes on income and wealth, payable Social benefits other than social transfers in kind, payable Social transfers in kind (via market producers), payable Social benefits and transfers in kind (via market producers), payable Other current transfers, payable Disposable income, net Use of disposable income account Final consumption expenditure Individual consumption expenditure Collective consumption expenditure Adjustment for net equity of households in pension funds Saving, gross Saving, net Capital account Consumption of fixed capital Capital transfers, receivable Capital taxes Other capital transfers and investment grants, receivable Capital transfers, payable Gross capital formation and acquisitions of non-produced assets Gross capital formation Gross fixed capital formation Changes in inv and acquisitions less disposals of valuables Acquisitions less disposals of non-produced non-financial assets Net lending (+)/Net borrowing (-) Total expenditure Total revenue 2009 2010 2011 2012 2013 2014 2015 2016 972 811 -1 520 813 -1 827 408 369 573 044 101 -1 564 529 -1 797 676 627 562 079 467 -1 453 568 -1 646 640 845 447 105 764 -1 305 669 -1 430 740 035 299 133 630 -826 578 -893 968 571 966 184 872 -773 125 -832 483 800 774 242 253 -729 303 -765 200 049 519 296 321 -861 583 -919 967 123 329 416 712 960 586 196 982 598 645 979 605 425 237 861 058 912 060 492 088 007 785 946 007 466 038 252 141 100 324 465 934 449 021 150 987 633 257 625 966 203 630 814 718 662 985 241 417 043 296 530 324 582 064 124 856 606 553 15 342 821 -11 859 034 -1 827 408 14 418 739 559 725 638 909 298 257 610 174 17 494 926 -13 676 447 -1 797 676 14 964 372 602 684 652 607 327 297 601 403 18 994 209 -15 368 147 -1 646 640 15 517 926 610 181 658 999 341 548 579 447 20 121 879 -16 406 813 -1 430 740 16 155 255 602 905 677 304 405 748 556 196 20 780 398 -16 767 225 -893 968 16 691 517 606 617 718 277 518 111 556 453 21 591 330 -17 367 908 -832 483 17 427 609 606 229 770 450 651 461 570 106 22 679 481 -18 201 347 -765 200 18 120 714 658 084 818 470 731 894 575 206 23 630 712 -18 860 661 -919 967 18 624 475 068 079 247 103 820 976 378 914 442 062 626 017 095 268 972 811 421 955 550 857 173 998 252 307 921 692 399 483 522 209 651 790 129 897 044 101 436 418 607 682 207 140 261 744 945 396 414 534 530 862 676 278 127 673 079 467 456 691 622 776 228 647 265 081 963 566 419 416 544 150 684 497 122 882 105 764 472 352 633 413 225 030 270 899 954 131 430 405 523 726 701 304 091 400 133 630 481 942 651 688 289 433 277 920 011 513 448 822 562 691 726 742 104 561 184 872 491 661 693 211 360 861 285 552 075 309 464 509 610 800 750 061 118 609 242 253 496 133 746 119 431 904 293 823 138 081 479 993 658 088 773 815 135 583 296 321 499 948 796 373 582 064 0 -31 207 638 909 0 -31 227 652 607 0 -29 831 658 999 0 -25 586 677 304 0 -25 616 718 277 0 -25 066 770 450 0 -24 330 818 470 0 -22 097 026 146 58 348 182 243 530 324 530 324 588 510 057 110 55 861 213 290 559 725 559 725 623 587 102 626 60 065 209 165 602 684 602 684 619 211 132 054 58 035 214 048 610 181 610 181 652 300 174 911 59 269 316 812 602 905 602 905 803 934 221 642 58 089 246 481 606 617 606 617 778 350 255 774 57 253 235 372 606 229 606 229 803 334 287 993 61 795 217 648 658 084 658 084 763 664 365 648 969 365 960 586 779 175 237 124 856 124 856 52 655 921 249 522 010 989 033 979 605 428 174 804 298 257 298 257 53 497 957 680 744 054 922 208 912 060 10 148 176 737 327 297 327 297 57 620 077 293 856 736 956 186 946 007 10 177 170 130 341 548 341 548 55 323 238 481 051 100 109 762 100 324 340 191 948 405 748 405 748 53 848 697 148 203 585 160 525 150 987 218 005 518 111 518 111 52 788 789 566 344 824 213 201 203 630 224 918 651 461 651 461 53 319 881 497 349 486 250 453 241 417 218 428 731 894 731 894 53 631 796 506 442 062 979 090 462 970 -1 098 858 -1 520 813 522 209 998 130 524 080 -1 128 110 -1 564 529 530 861 003 500 527 360 -996 877 -1 453 568 544 150 012 540 531 610 -833 317 -1 305 669 523 726 035 620 488 110 -344 635 -826 578 562 691 073 690 488 990 -281 464 -773 125 610 800 108 820 501 980 -233 170 -729 303 658 088 143 150 514 940 -361 635 -861 583 421 955 24 917 24 917 143 488 609 979 606 553 606 553 426 -1 827 408 196 982 369 573 436 418 19 525 19 525 69 323 619 768 610 174 610 174 594 -1 797 676 425 237 627 562 456 691 14 379 14 379 54 397 609 746 601 403 601 403 343 -1 646 640 492 088 845 447 472 352 21 648 21 648 32 471 586 599 579 447 579 447 152 -1 430 740 466 038 035 299 481 942 26 129 26 129 12 707 562 755 556 196 556 196 559 -893 968 465 934 571 966 491 661 23 794 23 794 11 510 563 303 556 453 556 453 849 -832 483 633 257 800 774 496 133 25 367 25 367 764 549 633 570 106 570 106 -20 473 -765 200 814 718 049 519 499 948 25 506 25 506 712 577 126 575 206 575 206 919 -919 967 043 296 123 329 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 273 UNITED STATES Table I General government account (SNA 2008, simplified presentation) (cont.) Million USD 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Financial account Net financial transactions Total financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable Financial balance sheet Financial net worth Financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable I.2 CENTRAL GOVERNMENT Production account Output Intermediate consumption Value added, gross Value added, net Generation of income account Compensation of employees, payable Operating surplus, net Allocation of primary income account Taxes on production and imports, receivable Subsidies, payable Interest, payable Balance of primary incomes, net Secondary distribution of income account Current taxes on income and wealth, receivable Social contributions, receivable Actual social contributions Imputed social contributions Other current transfers, receivable Social benefits other than social transfers in kind, payable Social transfers in kind (via market producers), payable Other current transfers, payable Disposable income, net Use of disposable income account Final consumption expenditure Individual consumption expenditure Collective consumption expenditure Saving, gross Saving, net Capital account Capital transfers, receivable Capital transfers, payable Gross capital formation Acquisitions less disposals of non-produced non-financial assets Net lending (+)/Net borrowing (-) Total expenditure Total revenue 2009 2010 2011 2012 2013 2014 2015 2016 -1 719 822 352 634 48 230 -144 018 157 648 197 110 26 689 0 66 975 072 456 47 598 -352 636 130 0 399 421 -10 341 -1 690 113 373 734 31 156 379 488 146 273 51 750 0 813 063 847 -276 706 153 0 311 048 46 922 -1 636 075 -141 914 -1 752 -205 068 -146 984 133 945 41 894 0 36 052 494 162 0 128 460 0 304 990 60 712 -1 345 619 82 738 37 13 642 -81 627 129 499 -17 493 0 38 680 428 357 0 145 896 0 239 337 43 124 -887 620 284 431 22 88 269 -8 510 140 473 259 0 54 918 172 051 -350 796 731 0 318 736 56 934 -740 397 191 739 23 84 257 -37 704 116 828 659 0 25 676 932 137 -250 673 324 0 217 810 41 253 -705 525 236 933 105 745 -37 019 115 674 11 615 0 40 909 942 458 -1 706 461 0 176 134 59 865 -830 816 289 911 684 68 575 23 728 120 656 18 046 58 222 120 727 0 810 717 247 796 62 214 -11 859 034 483 787 57 818 589 443 942 794 826 088 419 890 0 647 754 15 342 821 55 364 26 199 11 373 201 0 043 572 844 485 -13 676 447 818 479 56 828 745 636 952 282 972 526 450 565 0 640 642 17 494 926 54 387 25 923 13 079 354 0 446 620 888 642 -15 368 147 626 062 54 960 540 077 805 298 103 599 462 789 0 659 339 18 994 209 54 219 25 923 14 207 814 0 770 897 935 356 -16 406 813 715 066 55 054 572 874 723 671 230 649 459 224 0 673 594 20 121 879 54 277 25 923 15 353 710 0 701 630 986 339 -16 767 225 013 173 55 188 661 170 715 161 369 704 506 056 0 705 894 20 780 398 54 386 25 573 16 150 441 0 508 469 041 529 -17 367 908 223 422 51 945 743 690 677 457 485 731 522 451 0 742 148 21 591 330 51 166 25 323 16 823 765 0 611 831 079 245 -18 201 347 478 134 49 692 848 365 640 438 600 570 532 470 0 806 599 22 679 481 48 938 25 322 17 530 226 0 939 999 134 996 -18 860 661 770 051 48 887 916 369 664 166 720 832 564 812 854 985 23 630 712 47 476 25 322 18 340 943 026 151 190 820 978 061 374 432 603 629 375 491 050 207 406 610 643 597 404 756 056 689 392 579 664 110 413 579 054 736 385 870 668 866 411 643 007 952 344 803 663 149 402 400 003 449 333 985 669 464 405 834 008 440 332 085 676 354 412 479 014 678 328 730 685 949 422 235 375 491 404 756 413 579 411 643 402 400 405 834 412 479 422 235 91 365 56 941 353 433 -224 570 96 757 54 295 380 142 -206 989 108 602 59 519 425 341 -246 308 115 142 57 577 422 598 -226 368 124 831 58 793 415 877 -108 476 135 404 57 595 440 208 -191 261 140 218 56 740 438 041 -195 456 137 024 61 262 474 654 -259 482 032 281 950 798 942 019 779 67 199 632 227 510 715 -317 234 176 718 970 905 961 477 428 68 140 774 431 558 789 -324 446 369 782 903 992 893 844 10 148 67 057 796 930 530 070 -232 477 457 586 938 138 927 959 10 177 56 092 801 544 499 298 -75 394 619 789 091 255 081 817 340 70 700 842 360 503 867 327 041 763 127 140 931 131 393 87 803 901 198 547 550 351 852 876 251 193 354 183 783 76 992 987 449 585 387 378 305 871 737 230 195 221 159 78 325 039 277 609 164 272 333 933 702 104 740 828 960 -1 022 798 -1 250 936 003 905 114 280 889 630 -1 089 510 -1 328 351 006 061 118 360 887 710 -988 007 -1 238 538 007 834 122 180 885 650 -826 005 -1 083 228 961 020 127 260 833 760 -373 230 -633 979 954 461 135 110 819 360 -338 978 -602 609 960 027 142 790 817 230 -317 847 -581 722 964 532 149 470 815 070 -428 485 -692 199 20 611 206 899 276 405 -8 877 -1 476 614 777 666 301 052 15 079 141 399 290 406 -972 -1 505 264 009 856 504 592 644 123 497 289 269 -887 -1 390 242 029 897 639 655 14 074 99 047 277 494 -1 977 -1 186 495 953 094 766 599 20 875 79 030 261 735 -2 444 -690 676 906 423 215 746 18 789 77 181 255 389 -2 644 -650 115 016 296 366 180 20 186 71 554 255 172 -30 721 -593 666 108 186 514 520 20 049 73 656 259 161 -8 587 -732 667 259 553 526 886 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 274 UNITED STATES Table I General government account (SNA 2008, simplified presentation) (cont.) Million USD 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Financial account Net financial transactions Total financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable Financial balance sheet Financial net worth Financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable I.3 STATE GOVERNMENT Production account Output Intermediate consumption Value added, gross Value added, net Generation of income account Compensation of employees, payable Operating surplus, net Allocation of primary income account Taxes on production and imports, receivable Subsidies, payable Interest, payable Balance of primary incomes, net Secondary distribution of income account Current taxes on income and wealth, receivable Social contributions, receivable Actual social contributions Imputed social contributions Other current transfers, receivable Social benefits other than social transfers in kind, payable Social transfers in kind (via market producers), payable Other current transfers, payable Disposable income, net Use of disposable income account Final consumption expenditure Individual consumption expenditure Collective consumption expenditure Saving, gross Saving, net Capital account Capital transfers, receivable Capital transfers, payable Gross capital formation Acquisitions less disposals of non-produced non-financial assets Net lending (+)/Net borrowing (-) Total expenditure Total revenue 2009 2010 2011 2012 2013 2014 2015 2016 -1 291 031 247 360 48 230 -170 213 142 540 176 260 442 0 47 101 538 391 47 598 -352 505 828 0 34 576 -49 259 -1 416 803 279 855 31 150 488 -46 865 129 348 30 350 0 16 503 696 658 -276 645 917 0 42 569 448 -1 349 890 -148 352 -1 752 -239 908 -118 218 139 040 43 354 0 29 133 201 538 0 138 688 0 40 510 22 340 -1 130 214 118 476 37 11 061 -31 251 131 550 -14 152 0 21 231 248 690 0 180 578 0 63 066 046 -662 026 217 655 22 65 831 -82 124 438 -4 387 0 31 833 879 681 -350 857 299 0 969 18 763 -596 659 173 636 23 57 150 -21 114 487 703 0 294 770 295 -250 735 927 0 32 741 877 -535 752 234 399 103 541 -37 104 770 203 0 23 913 770 151 -1 724 572 0 26 221 19 359 -680 475 211 059 684 67 010 102 977 925 38 463 891 534 0 842 665 27 838 21 031 -9 610 223 396 676 57 818 234 933 196 967 516 368 118 741 0 271 849 11 006 899 55 364 26 199 882 645 0 828 732 213 959 -11 193 049 619 800 56 828 385 235 150 102 649 316 106 597 0 271 722 12 812 849 54 387 25 923 10 528 562 0 984 335 219 642 -12 574 628 422 210 54 960 144 836 31 884 788 356 118 435 0 283 739 13 996 838 54 219 25 923 11 667 250 0 021 462 227 984 -13 731 917 519 738 55 054 155 946 633 919 907 99 498 0 288 700 15 251 655 54 277 25 923 12 847 828 0 082 738 240 889 -14 408 681 717 464 55 188 221 804 551 044 345 95 111 0 300 465 16 126 145 54 386 25 573 13 705 127 0 083 151 257 908 -14 994 083 892 022 51 945 277 217 530 158 832 95 814 0 307 684 16 886 105 51 166 25 323 14 441 054 0 112 314 256 248 -15 507 365 137 646 49 692 379 688 493 263 603 98 017 0 346 153 17 645 011 48 938 25 322 15 165 626 0 133 632 271 493 -16 192 840 330 478 48 887 446 127 493 366 579 99 942 368 450 18 523 318 47 476 25 322 16 008 291 156 095 286 134 090 018 720 836 369 182 175 366 123 791 723 287 400 504 202 926 150 451 735 094 415 357 209 197 173 911 737 012 436 898 221 770 217 078 746 596 470 481 249 288 285 984 770 576 515 407 287 377 352 422 786 523 565 898 333 640 417 225 806 853 610 372 374 138 206 573 -31 207 234 153 -31 227 239 028 -29 831 247 356 -25 586 274 904 -25 616 312 443 -25 066 357 970 -24 330 396 235 -22 097 934 781 407 176 891 813 080 960 353 566 179 583 830 576 994 024 546 177 343 865 519 016 912 458 187 584 878 667 050 080 475 187 027 912 410 086 238 494 166 409 969 611 115 556 514 168 188 998 790 150 969 534 183 430 023 146 333 367 18 567 18 567 566 099 492 629 0 238 484 345 292 18 128 18 128 611 955 523 826 0 282 125 374 272 18 216 18 216 582 130 530 368 0 309 769 399 150 18 048 18 048 558 012 540 004 0 313 873 431 311 18 507 18 507 571 267 563 387 0 370 108 440 458 19 594 19 594 624 963 616 912 0 437 713 468 573 19 847 19 847 679 994 664 012 0 503 192 477 749 20 258 20 258 695 636 692 617 0 524 172 508 360 874 350 634 010 -76 059 -269 876 518 304 883 850 634 460 -38 601 -236 179 524 800 885 140 639 660 -8 871 -215 031 536 316 890 350 645 960 -7 314 -222 443 562 706 908 360 654 350 28 595 -192 599 608 229 938 580 669 640 57 515 -170 516 650 773 966 020 684 760 84 677 -147 581 693 556 993 680 699 870 66 850 -169 384 67 717 330 148 12 303 -350 793 940 787 589 993 76 522 319 768 10 566 -292 413 992 749 700 337 73 835 312 134 230 -256 399 003 742 747 342 74 150 301 954 130 -244 249 023 498 779 251 71 577 294 461 003 -203 291 075 854 872 563 70 675 301 064 493 -182 367 177 393 995 025 68 971 314 933 10 248 -171 534 302 389 130 856 72 401 316 045 10 506 -187 299 406 219 218 920 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 275 UNITED STATES Table I General government account (SNA 2008, simplified presentation) (cont.) Million USD 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 Financial account Net financial transactions Total financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable Financial balance sheet Financial net worth Financial assets Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts receivable Financial liabilities Monetary gold and special drawing rights Currency and deposits Debt securities Loans Equity and investment fund shares/units Insurance pension and standardised guarantees Financial derivatives and employee stock options Other accounts payable 2009 2010 2011 2012 2013 2014 2015 2016 -428 791 109 696 26 195 18 710 21 670 23 247 0 19 874 538 487 0 133 904 820 364 845 38 918 -273 310 110 431 891 72 038 17 792 21 400 0 -6 690 383 741 0 75 921 867 268 479 38 474 -286 186 -26 646 34 840 -62 719 -4 226 -1 460 0 919 259 540 0 -44 181 869 264 480 38 372 -215 405 -6 347 581 -21 397 -1 639 -3 341 0 17 449 209 058 0 -5 703 412 176 271 38 078 -225 595 70 730 22 438 -5 016 16 577 13 646 0 23 085 296 324 0 -57 156 542 314 767 38 171 -143 739 41 431 27 107 -14 724 710 956 0 24 382 185 170 0 -39 644 369 185 069 39 376 -169 774 28 896 204 -10 891 11 175 412 0 16 996 198 670 0 980 271 149 913 40 506 -150 341 141 417 565 85 356 18 616 16 121 19 759 291 758 29 680 937 219 958 41 183 -2 248 811 702 740 354 510 347 920 323 256 301 149 0 375 905 951 551 0 092 649 13 536 214 840 630 526 -2 483 398 830 860 360 401 419 958 337 613 343 968 0 368 920 314 258 0 168 570 14 403 462 285 669 000 -2 793 519 802 949 395 241 357 239 330 515 344 354 0 375 600 596 468 0 124 389 15 272 749 435 707 372 -2 674 896 823 816 416 928 335 842 326 426 359 726 0 384 894 498 712 0 118 686 15 684 618 892 745 450 -2 358 544 928 151 439 366 330 826 341 585 410 945 0 405 429 286 695 0 061 530 16 226 425 318 783 621 -2 373 825 987 170 466 473 316 102 343 494 426 637 0 434 464 360 995 0 021 886 16 595 499 517 822 997 -2 693 982 022 620 468 677 305 211 353 833 434 453 0 460 446 716 602 0 029 866 16 866 806 367 863 503 -2 667 821 184 270 470 242 390 567 372 056 464 870 486 535 852 091 059 546 17 803 870 056 904 686 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/9d7c9 Financial accounts and Financial balance sheets for Central Government and State Government are non-consolidated Source: United States Department of Commerce, Bureau of Economic Analysis (BEA) NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 276 UNITED STATES Table II Detailed taxes and social contribution receipts Million USD 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 II.1 GENERAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Value added type taxes Taxes and duties on imports, excluding VAT Import duties Taxes on imports, excluding VAT and import duties Levies on imported agricultural products Monetary compensatory amounts on imports Excise duties General sales taxes Taxes on specific services Profits of import monopolies Taxes on products, except VAT, import and export taxes Excise duties and consumption taxes Stamp taxes Taxes on financial and capital transactions Car registration taxes Taxes on entertainment Taxes on lotteries, gambling and betting Taxes on insurance premiums Other taxes on specific services General sales or turnover taxes Profits of fiscal monopolies Export duties and monetary compensatory amounts on exports Other taxes on products n.e.c Other taxes on production Taxes on land, buildings or other structures Taxes on the use of fixed assets Total wage bill and payroll taxes Taxes on international transactions Business and professional licences Taxes on pollution Under-compensation of VAT (flat rate system) Other taxes on production n.e.c Current taxes on income and wealth Taxes on income Taxes on individual or household income including holding gains Taxes on individual or household income excl holding gains Taxes on individual or household holding gains Taxes on income or profits of corporations including holding gains Taxes on income or profits of corporations excl holding gains Taxes on holding gains of corporations Other taxes on holding gains Taxes on holding gains Taxes on winnings from lottery or gambling Other taxes on income n.e.c Other current taxes Current taxes on capital Poll taxes Expenditure taxes Payments by households for licences Taxes on international transactions Other current taxes n.e.c Capital taxes Taxes on capital transfers Capital levies Other capital taxes n.e.c Actual social contributions Employers' actual social contributions Compulsory Voluntary Employees' actual social contributions Compulsory Voluntary Social contributions by self- and non-employed persons Compulsory Voluntary Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected 2009 2010 2011 2012 2013 2014 2015 2016 386 077 377 298 416 712 026 146 515 267 23 062 23 062 492 205 210 628 281 577 510 879 435 104 75 775 365 648 337 382 138 824 102 302 36 522 198 558 179 866 18 692 28 266 20 829 437 24 917 24 917 960 586 451 475 451 475 401 239 779 587 678 578 250 598 645 057 110 542 710 28 580 28 580 514 130 219 685 294 445 514 400 435 042 79 358 522 010 491 530 224 480 154 323 70 157 267 050 240 757 26 293 30 480 22 961 519 19 525 19 525 979 605 462 063 462 063 406 404 428 783 266 773 118 861 058 102 626 575 306 31 870 31 870 543 436 235 179 308 257 527 320 439 178 88 142 744 053 712 859 438 703 375 320 63 383 274 157 239 513 34 644 31 194 23 849 345 14 379 14 379 912 060 485 865 485 865 315 703 10 148 963 971 953 792 007 785 132 054 597 905 33 481 33 481 564 424 244 761 319 663 534 149 442 198 91 951 856 736 824 353 497 167 392 359 104 808 327 186 288 000 39 186 32 383 25 081 302 18 995 18 995 946 007 506 386 506 386 327 794 10 179 361 902 352 465 252 141 174 911 629 968 35 456 35 456 594 512 257 171 337 341 544 943 448 766 96 177 051 100 018 075 664 190 556 252 107 938 353 885 314 516 39 369 33 025 25 460 565 26 129 26 129 100 324 519 543 519 543 456 552 438 609 546 600 008 449 021 221 642 658 780 37 364 37 364 621 416 269 710 351 706 562 862 465 050 97 812 203 585 169 455 771 971 614 818 157 153 397 484 347 982 49 503 34 130 26 195 935 23 794 23 794 150 987 540 678 540 678 479 130 538 839 167 829 596 625 966 255 774 683 116 38 124 38 124 644 992 280 398 364 594 572 658 479 366 93 292 344 824 309 465 923 616 765 747 157 869 385 849 337 898 47 951 35 359 27 091 268 25 367 25 367 203 630 564 011 564 011 503 458 571 913 438 904 402 662 985 287 993 693 809 37 536 37 536 656 273 282 795 373 478 594 184 499 842 94 342 349 486 313 094 945 198 785 110 160 088 367 896 322 645 45 251 36 392 27 865 527 25 506 25 506 241 417 576 725 576 725 519 638 036 NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 277 UNITED STATES Table II Detailed taxes and social contribution receipts (cont.) Million USD 10 11 12 13 10 11 12 13 10 11 12 13 II.2 CENTRAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Other taxes on production Current taxes on income and wealth Taxes on income Other current taxes Capital taxes Actual social contributions Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected II.3 STATE GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Other taxes on production Current taxes on income and wealth Taxes on income Other current taxes Capital taxes Actual social contributions Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected II.4 LOCAL GOVERNMENT Total receipts Total tax receipts and actual social contributions Total tax receipts Taxes on production and imports Taxes on products Other taxes on production Current taxes on income and wealth Taxes on income Other current taxes Capital taxes Actual social contributions Imputed social contributions Capital transfers for taxes and social cont., unlikely to be collected 2009 2010 2011 2012 2013 2014 2015 2016 095 055 086 276 144 257 91 365 91 365 032 281 032 281 20 611 942 019 779 259 459 250 031 288 554 96 757 96 757 176 718 176 718 15 079 961 477 428 392 019 381 872 488 028 108 602 108 602 369 781 369 781 644 893 844 10 148 524 940 514 761 586 802 115 142 115 142 457 586 457 586 14 074 927 959 10 179 856 750 847 312 765 495 124 831 124 831 619 789 619 789 20 875 081 817 438 058 251 048 713 917 320 135 404 135 404 763 127 763 127 18 789 131 393 538 230 009 220 438 036 655 140 218 140 218 876 251 876 251 20 186 183 783 571 259 005 249 969 028 810 137 024 137 024 871 737 871 737 20 049 221 159 036 710 815 710 815 692 248 393 177 335 574 57 603 295 016 274 674 20 342 055 18 567 742 238 742 238 724 110 415 472 354 706 60 766 304 478 282 005 22 473 160 18 128 792 888 792 888 774 672 438 026 370 671 67 355 332 247 309 348 22 899 399 18 216 827 894 827 894 809 846 450 818 382 360 68 458 354 455 330 767 23 688 573 18 048 880 882 880 882 862 375 473 304 402 205 71 099 384 342 360 370 23 972 729 18 507 903 551 903 551 883 957 487 300 416 244 71 056 392 110 367 480 24 630 547 19 594 939 203 939 203 919 356 496 404 431 114 65 290 418 207 392 724 25 483 745 19 847 955 052 955 052 934 794 504 629 440 144 64 485 425 135 399 075 26 060 030 20 258 580 206 580 206 541 604 88 328 453 276 38 351 30 427 924 251 585 981 585 981 544 881 91 247 453 634 40 814 32 807 007 286 598 359 598 359 555 998 96 033 459 965 42 025 33 730 295 336 611 136 611 136 566 093 100 403 465 690 44 695 36 000 695 348 624 270 624 270 576 776 102 932 473 844 46 969 37 916 053 525 647 744 647 744 598 938 107 132 491 806 48 348 38 848 500 458 669 954 669 954 619 152 111 784 507 368 50 366 40 490 876 436 699 381 699 381 646 340 116 641 529 699 52 614 42 282 10 332 427 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/383ba Source: United States Department of Commerce, Bureau of Economic Analysis (BEA) NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 278 UNITED STATES Table III Expenditure by function Million USD 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 10 11 10 11 III.1 GENERAL GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection of which: Compensation of employees General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection Gross capital formation General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection III.2 CENTRAL GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection III.3 STATE GOVERNMENT Total expenditure General public services Defence Public order and safety Economic affairs Environment protection Housing and community amenities Health Recreation, culture and religion Education Social protection 2009 2010 2011 2012 2013 2014 2015 2016 196 982 852 283 667 412 340 921 605 582 186 906 255 934 47 018 993 276 247 649 425 237 886 123 705 640 343 877 597 911 147 792 319 832 46 797 024 989 352 274 492 089 932 242 705 067 349 058 591 531 133 568 359 828 45 004 034 060 341 732 466 040 937 524 682 532 349 317 586 655 110 565 398 322 43 879 034 331 322 915 465 937 925 690 631 449 348 825 586 456 92 821 440 185 43 456 045 494 351 560 633 256 934 563 610 671 358 666 595 659 91 645 553 120 44 737 074 776 369 420 814 719 943 806 598 969 368 740 585 875 92 771 653 355 46 373 107 827 417 002 043 295 002 434 598 482 379 022 616 583 93 862 719 087 47 866 136 168 449 792 582 064 103 883 228 806 233 351 179 889 767 146 868 18 611 621 523 40 366 606 553 32 865 174 988 21 600 155 326 30 660 62 577 633 114 445 460 638 909 103 242 245 019 240 600 187 096 693 153 949 18 919 639 979 41 413 610 173 31 615 179 553 20 786 160 211 33 823 66 897 184 103 297 808 652 607 103 699 251 315 243 971 184 713 003 158 395 18 626 642 085 40 800 601 402 30 841 174 662 22 348 158 489 31 248 68 467 230 102 472 647 658 999 107 789 248 669 240 785 181 027 679 166 001 18 581 645 781 40 688 579 448 28 957 163 898 18 052 160 512 27 505 72 640 060 97 651 172 677 304 109 546 240 452 243 373 183 917 921 168 473 19 013 660 968 41 641 556 196 26 946 153 251 17 360 160 224 26 194 70 267 543 92 120 291 718 276 113 347 239 494 250 774 191 042 10 097 173 360 19 523 677 736 42 903 556 453 27 412 145 643 16 511 168 019 25 091 70 432 746 93 534 065 770 450 118 991 239 118 258 813 197 840 10 339 180 038 20 328 700 519 44 463 570 105 27 885 143 354 16 049 177 010 27 115 69 837 394 98 319 142 818 470 122 672 242 107 265 338 202 748 10 659 186 751 21 121 721 042 46 032 575 206 27 985 143 744 16 515 177 811 26 233 70 774 593 101 229 323 777 666 461 088 668 228 56 436 243 778 152 995 908 598 151 105 431 175 962 009 856 493 158 706 402 58 944 239 459 123 656 960 002 154 138 322 283 759 029 898 544 423 705 726 60 600 233 467 109 899 959 996 688 135 327 274 770 953 094 536 625 683 202 60 319 230 272 85 788 978 715 394 116 759 256 020 906 424 525 829 632 081 55 885 221 843 67 427 005 708 089 109 462 283 100 016 296 549 213 611 275 56 308 216 808 67 368 105 547 051 107 513 297 212 108 186 547 597 599 569 56 632 192 207 65 417 192 379 011 106 705 342 671 259 553 586 443 599 085 58 520 219 726 66 034 244 015 183 103 450 377 098 940 787 392 829 290 399 433 564 54 873 621 625 42 311 944 430 160 755 992 749 394 878 291 665 435 084 58 075 655 016 41 177 954 941 161 911 003 742 390 369 295 173 436 009 54 604 670 314 39 818 959 162 158 291 023 497 402 567 296 633 432 242 50 671 685 692 38 917 961 140 155 635 075 854 403 084 300 793 437 876 49 285 714 253 38 766 974 950 156 846 177 392 389 067 309 410 450 166 47 619 775 485 40 100 005 013 160 533 302 390 398 111 317 830 464 168 49 721 828 663 41 823 038 886 163 188 406 219 418 131 325 657 470 155 48 987 864 240 43 098 069 768 166 183 Note: Detailed metadata at: http://metalinks.oecd.org/navol4/20180213/2a64a Source: United States Department of Commerce, Bureau of Economic Analysis (BEA) NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 279 ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique forum where governments work together to address the economic, social and environmental challenges of globalisation The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population The Organisation provides a setting where governments can compare policy experiences, seek answers to common problems, identify good practice and work to co-ordinate domestic and international policies The OECD member countries are: Australia, Austria, Belgium, Canada, Chile, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States The European Commission takes part in the work of the OECD OECD Publishing disseminates widely the results of the Organisation’s statistics gathering and research on economic, social and environmental issues, as well as the conventions, guidelines and standards agreed by its members OECD PUBLISHING, 2, rue André-Pascal, 75775 PARIS CEDEX 16 (01 2018 02 P) ISBN 978-92-64-29053-2 – 2018 Available on line National Accounts of OECD Countries General Government Accounts 2009-2016 The 2017 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG ALSO AVAILABLE ON LINE The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD National Accounts Statistics (http://dx.doi.org/10.1787/na-data-en) Consult this publication on line at http://dx.doi.org/10.1787/na_gga-2018-en This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases Visit www.oecd-ilibrary.org for more information 2017 isbn 978-92-64-29053-2 01 2018 02 P 9HSTCQE*cjafdc+ ... (Central Government and State Government) which transmit only non-consolidated financial accounts NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 National Accounts. .. http://metalinks .oecd. org/navol4/20180213/85656 Source: Australian Bureau of Statistics (ABS) NATIONAL ACCOUNTS OF OECD COUNTRIES, GENERAL GOVERNMENT ACCOUNTS 2017 – © OECD 2018 11 AUSTRIA Table I General government. .. National Accounts of OECD Countries, General Government Accounts 2017 This work is published under the responsibility of the Secretary -General of the OECD The opinions expressed