**CETR** The consumption effective tax rate (in % of the pre-tax value of final
*consumption). It is defined in expression (25) [CETR=INRV/(PFC+GFC–CEGG–INRV)].*
The complete series can be found in table BI.7 of appendix B.I.

**CITR** The consumption “implicit” tax rate (in % of the post-tax value of final
*consumption). It is defined in expression (28) [CETR=INRV/(PFC+GFC–CEGG)]. The*
complete series can be found in table BI.8 of appendix B.I.

**CORV** Corporate income tax revenues in % of GDP. It is defined in expression (17)
*[CORV=DTRV*TRCIR]. The complete series can be found in table BII.13 of appendix B.II.*
**ELRV** Non-wage labour costs (in % of GDP) attributable to employed labour. It is
*defined in expression (8) [ELRV=NWRV*SELR]. The complete series can be found in table*
BII.7 of appendix B.II.

**ERRV** SSC paid by the employers (in % of GDP). It is defined in expression (11)
*[ERRV=NWRV*SERR]. The complete series can be found in table BII.8 of appendix B.II.*
**GOSA** Gross operating surplus adjusted for the wage income of the self-employed
*(% of GDP). It is defined in expression (35) [GOSA=GOS–(LETB-COEL)].*

**KETG** Capital effective tax rate in % of the gross operating surplus excluding the
wage income of the self-employed (GOSA). It is defined in expression (34)
*[KETG=(CORV+PWRV+PITR*(NOSA–CORV–PWRV))/GOSA]. The complete series can be*
found in table BI.11 of appendix B.I.

**KETN** Capital effective tax rate in % of the net operating surplus excluding the wage
income of the self-employed (NOSA). It is defined in expression (37)
*[KETN=(CORV+PWRV+PITR*(NOSA–CORV–PWRV))/NOSA]. The complete series can be*
found in table BI.12 of appendix B.I.

**KITG** Capital “implicit” tax rate in % of the gross operating surplus including the
wage income of the self-employed (GOS). It is defined in expression (38)
*[KITG=(CORV+PWRV+(NWRV–ELRV)+PITR*(NOS–(NWRV–ELRV)-CORV–*

*PWRV))/GOS]. The complete series can be found in table BI.13 of appendix B.I.*

**KITN** Capital “implicit” tax rate in % of the net operating surplus including the
wage income of the self-employed (NOS). It is defined in expression (39)
*[KITN=(CORV+PWRV+(NWRV–ELRV)+PITR*(NOS–(NWRV–ELRV)–CORV–*

*PWRV))/NOS]. The complete series can be found in table BI.14 of appendix B.I.*

**LETB** Labour effective tax base (in % of GDP). It is defined in expression (5)
*[LETB = COEL*OCCP/EMPL].*

**LETR** Labour effective tax rate (in % of total labour costs). It is defined in
*expression (22) [LETR=(NWRV+PITR*(LETB–NWRV))/LETB]. The complete series can be*
found in table BI.5 of appendix B.I.

**LITR** The effective tax rate of employed labour (in % of the compensation of
*employees). It is defined in expression (23) [LITR=(ELRV+PITR*(LITB–ELRV))/LITB]. The*
complete series can be found in table BI.6 of appendix B.I.

**NOSA** Net operating surplus adjusted for the wage income of the self-employed (%
*of GDP). It is defined in expression (36) [NOSA=NOS–(LETB–COEL)]*

**NWEL Non-wage labour costs effective rate on employed labour (% of compensation of**
*employees). It is defined in expression (9) [NWEL=ELRV/COEL]. The complete series can be*
found in table BI.2 of appendix B.I.

**NWER Effective rate of non-wage labour costs paid by the employers (% of compensation of**
*employees). It is defined in expression (12) [NWER=ERRV/COEL]. The complete series can*
be found in table BI.3 of appendix B.I.

**NWLC Non-wage labour costs effective rate on total employment (% of total labour costs). It**
*is defined in expression (6) [NWLC=NWRV/LETB]. The complete series can be found in table*
BI.1 of appendix B.I.

**PIRV** Personal income tax revenues in % of GDP. It is defined in expression (16)
*[PIRV=DTRV*TRIIR]. The complete series can be found in table BII.12 of appendix B.II.*
**PITB** Personal income tax base in % of GDP¨. It is defined in expressions (19) and
*(20) [PITB=COEL+NOS–NWRV–CORV–PWRV].*

**PITR** Personal income tax rate (% of personal income). It is defined in expression
*(21) [PITR=PIRV/PITB]. The complete series can be found in table BI.4 of appendix B.I.*
**PROPR** Tax revenues from taxes on property in percentage of total direct taxes
*(OECDRS). The series is defined in expression (15) [TRIIR=PROP/(TRII+TRCI+PROP)].*
The complete series can be found in table BII.11 of appendix B.II.

**PWRV** Property tax revenues in % of GDP. It is defined in expression (18)
*[PWRV=DTRV*PROPR]. The complete series can be found in table BII.14 of appendix B.II.*
**SELR** Non-wage labour costs of employed labour as percentage of total non-wage
labour costs (OECDRS). The series is defined in expression (7)

*[SELR=(SSCER+SSCEM+TPRWF)/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)].* The
complete series can be found in table BII.6 of appendix B.II.

**SEMR** SSC paid by the employees as percentage of total non-wage labour costs
*(OECDRS). [SEMR=SSCEM/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete*
series can be found in table BII.2 of appendix B.II.

**SERR** SSC paid by the employers as percentage of total non-wage labour costs

(OECDRS). The series is defined in expression (10)

*[SERR=SSCER/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be*
found in table BII.1 of appendix B.II.

**SOTR** Other SSC as percentage of total non-wage labour costs (OECDRS).
*[SOTR=SSCOT/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete series can be*
found in table BII.4 of appendix B.II.

**SSER** SSC paid by the self-employed as percentage of total non-wage labour costs
*(OECDRS). [SSER=SSCSE/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete*
series can be found in table BII.3 of appendix B.II.

**TRCIRTax revenues from corporate income taxes in percentage of total direct taxes**
*(OECDRS). The series is defined in expression (14) [TRCIR=TRCI/(TRII+TRCI+PROP)].*
The complete series can be found in table BII.10 of appendix B.II.

**TRIIR** Tax revenues from personal income taxes in percentage of total direct taxes
*(OECDRS). The series is defined in expression (13) [TRIIR=TRII/(TRII+TRCI+PROP)]. The*
complete series can be found in table BII.9 of appendix B.II.

**TWEL The tax wedge on employed labour in % of the producer wage of the employees. It is**
*defined in expression (37) [TWEL=1–(1-NWEL)(1–PITR)(1–CITR)]. The complete series can*
be found in table BI.10 of appendix B.I.

**TWFR Taxes on payroll and workforce as percentage of total non-wage labour costs**
*(OECDRS). [TWFR=TPRWF/(SSCER+SSCEM+SSCSE+SSCOT+TPRWF)]. The complete*
series can be found in table BII.5 of appendix B.II.

**WEDG The total tax wedge on labour (in % of the real producer wage). It is defined in**
*expression (36) [WEDG=1–(1-NWLC)(1–PITR)(1–CITR)]. The complete series can be found*
in table BI.9 of appendix B.I.