United States US: Expenditure data was reported at 4,233.730 USD bn in 2016. This records an increase from the previous number of 4,109.428 USD bn for 2015. United States US: Expenditure data is updated yearly, averaging 1,510.750 USD bn from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 4,233.730 USD bn in 2016 and a record low of 227.660 USD bn in 1972. United States US: Expenditure data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Expense is cash payments for operating activities of the government in providing goods and services. It includes compensation of employees (such as wages and salaries), interest and subsidies, grants, social benefits, and other expenses such as rent and dividends.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Central Government Debt: Total: % of GDP data was reported at 99.457 % in 2016. This records an increase from the previous number of 97.375 % for 2015. United States US: Central Government Debt: Total: % of GDP data is updated yearly, averaging 54.468 % from Sep 1989 (Median) to 2016, with 28 observations. The data reached an all-time high of 99.457 % in 2016 and a record low of 15.109 % in 2001. United States US: Central Government Debt: Total: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Debt is the entire stock of direct government fixed-term contractual obligations to others outstanding on a particular date. It includes domestic and foreign liabilities such as currency and money deposits, securities other than shares, and loans. It is the gross amount of government liabilities reduced by the amount of equity and financial derivatives held by the government. Because debt is a stock rather than a flow, it is measured as of a given date, usually the last day of the fiscal year.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.; Weighted average;

United States US: Expenditure: Interest Payments: % of Revenue data was reported at 13.642 % in 2016. This records an increase from the previous number of 12.630 % for 2015. United States US: Expenditure: Interest Payments: % of Revenue data is updated yearly, averaging 15.112 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 19.229 % in 1985 and a record low of 6.428 % in 1973. United States US: Expenditure: Interest Payments: % of Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Interest payments include interest payments on government debt--including long-term bonds, long-term loans, and other debt instruments--to domestic and foreign residents.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

United States US: Revenue and Grants: Revenue: Tax Revenue: % of GDP data was reported at 10.893 % in 2016. This records a decrease from the previous number of 11.239 % for 2015. United States US: Revenue and Grants: Revenue: Tax Revenue: % of GDP data is updated yearly, averaging 10.893 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 12.928 % in 2000 and a record low of 7.936 % in 2009. United States US: Revenue and Grants: Revenue: Tax Revenue: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.; Weighted average;

The GTED collects all publicly available data on tax expenditures (TEs) published by national governments worldwide from 1990 onwards, covering a total of 218 jurisdictions. Based on a step-by-step search process, 109 jurisdictions are currently classified as Non-reporting Jurisdictions. The remaining 109 ones do provide some type of TE data, which was gathered by the GTED team.

Wherever available, the GTED gathers revenue forgone estimates and number of beneficiaries of individual TE provisions. It also gathers metadata including the definition of the TE provision, its legal basis and duration.

Each record in the GTED is classified in four main categories: Tax Type, Policy Objective, Beneficiaries and Type of TE used. In some cases, second- or third-level categories have been introduced. For instance, Fuel Tax data is categorised at the third level within Tax Type: Taxes on Good and Services Excise Taxes Fuel Tax. If the information for a record is not available or unclear, the respective category is classified as Not stated/unclear.

When governments do not publish provision-level data but rather some kind of aggregated information, the GTED gathers this aggregate data. Likewise, if governments report on specific areas of TE only (such as tax incentives for investments, or TEs on income taxes) the GTED presents data on these areas alone. The terms TE reporting or TE report are used broadly, and refer to a large variety of public documents, ranging from annual, comprehensive reports on TEs that are part of governmental budget documentation to individual documents issued by a public body and providing some aggregate information on some specific TE mechanisms. As a minimum requirement, reports must contain some kind of information on the actual use of TE provisions. For instance, a list of available tax deductions for investments, provided by a governmental investment promotion agency, would not be considered a TE report unless they provide revenue forgone estimates or any other data that would allow users of the GTED to obtain information about the actual use of the respective TEs.

The GTED distinguishes regular and irregular reporting. A sequence of reports from 1995 to 2005 would not be considered regular reporting in the GTED, since the country had reported on a yearly basis, but not anymore. Likewise, regular is not necessarily related to annual reporting. Germany, for instance, publishes federal subsidy reports including TE data every two years since 1967. A total of 16 such reports have been issued since 1990, containing data on 29 budget years (until 2021). The GTED counts this as 31 years reported, because data is provided on a year-by-year basis and can be consulted and analysed as such.

The data is processed in a consistent format seeking to increase the level of longitudinal and cross-country comparability. Whereas revenue forgone estimates are provided as reported by governments (in local currency units, current prices), the GTED also provides figures converted into US dollars as well as indicators providing the revenue forgone through TE provisions as shares both of GDP and Tax Revenue – to compute these two indicators, data from the UNU-WIDER Government Revenue Dataset is used as input. The share of revenue forgone as a percentage of Tax Revenue is computed using figures of total tax revenue collected by countries' central governments. The share of revenue forgone as a percentage of Tax Revenue is computed using figures of total tax revenue collected by countries' central governments.

Besides all the effort put into ensuring comparability, cross-country analysis of TE data needs to be done cautiously. The main issue, which is inherent to TE data, regards benchmarking. TEs are defined as departures from – usually country-specific – normal tax structures or benchmarks. On this note, the GTED uses the data published by official governmental institutions, sticking to their own definitions of benchmarks, without trying to complement official figures or challenge what different countries consider as the standard tax system or the benchmark.

When it comes to the methodology used by governments to compute the fiscal cost of TE provisions, the vast majority of countries report on TEs based on the revenue forgone approach that estimates the amount by which taxpayers have their tax liabilities reduced as a result of a TE based on their actual current economic behaviour. Since the revenue forgone methodology is static, the potential interconnections between different TE provisions are not taken into account when computing the fiscal cost of TEs based on it. Hence, aggregating revenue forgone estimates of the individual provisions computed separately and without taking behavioural changes into account would not result in a figure that represents the total cost of all TEs.

While providing users of the database with the opportunity to draw comparisons across countries or country groups, we want to be clear that any such comparison should be mindful of different levels of reporting, differences in national benchmark systems and methodological shortcomings of revenue forgone estimations.

Country Income Groups and Regional Classifications are based on the latest World Bank classifications.

United States US: Expenditure: Interest Payments data was reported at 475.117 USD bn in 2016. This records an increase from the previous number of 438.441 USD bn for 2015. United States US: Expenditure: Interest Payments data is updated yearly, averaging 218.950 USD bn from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 475.117 USD bn in 2016 and a record low of 14.820 USD bn in 1972. United States US: Expenditure: Interest Payments data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Interest payments include interest payments on government debt--including long-term bonds, long-term loans, and other debt instruments--to domestic and foreign residents.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Revenue and Grants: Revenue: Taxes on Goods and Services data was reported at 99.488 USD bn in 2016. This records a decrease from the previous number of 102.094 USD bn for 2015. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services data is updated yearly, averaging 53.450 USD bn from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 102.094 USD bn in 2015 and a record low of 15.280 USD bn in 1972. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Revenue Excluding Grants: % of GDP data was reported at 18.696 % in 2016. This records a decrease from the previous number of 19.154 % for 2015. United States US: Revenue Excluding Grants: % of GDP data is updated yearly, averaging 18.156 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 20.508 % in 2000 and a record low of 15.728 % in 2009. United States US: Revenue Excluding Grants: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Revenue is cash receipts from taxes, social contributions, and other revenues such as fines, fees, rent, and income from property or sales. Grants are also considered as revenue but are excluded here.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.; Weighted average;

United States US: Revenue and Grants: Revenue: Other Taxes: % of Revenue data was reported at 0.576 % in 2016. This records a decrease from the previous number of 0.581 % for 2015. United States US: Revenue and Grants: Revenue: Other Taxes: % of Revenue data is updated yearly, averaging 1.069 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 2.548 % in 1972 and a record low of 0.371 % in 2011. United States US: Revenue and Grants: Revenue: Other Taxes: % of Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

United States US: Expenditure: % of GDP data was reported at 22.732 % in 2016. This records an increase from the previous number of 22.678 % for 2015. United States US: Expenditure: % of GDP data is updated yearly, averaging 20.804 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 26.225 % in 2010 and a record low of 17.752 % in 1972. United States US: Expenditure: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Expense is cash payments for operating activities of the government in providing goods and services. It includes compensation of employees (such as wages and salaries), interest and subsidies, grants, social benefits, and other expenses such as rent and dividends.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.; Weighted average;

United States US: Expenditure: Other Expenditure: % of GDP data was reported at 6.325 % in 2016. This records a decrease from the previous number of 6.548 % for 2015. United States US: Expenditure: Other Expenditure: % of GDP data is updated yearly, averaging 6.691 % from Sep 1989 (Median) to 2016, with 28 observations. The data reached an all-time high of 9.973 % in 2009 and a record low of 0.497 % in 1997. United States US: Expenditure: Other Expenditure: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Other expense is spending on dividends, rent, and other miscellaneous expenses, including provision for consumption of fixed capital.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

United States US: Social Contributions: % of Revenue data was reported at 35.322 % in 2016. This records an increase from the previous number of 34.376 % for 2015. United States US: Social Contributions: % of Revenue data is updated yearly, averaging 34.145 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 41.910 % in 2009 and a record low of 23.601 % in 1972. United States US: Social Contributions: % of Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

United States US: Net Incurrence of Liabilities: Total: % of GDP data was reported at 4.787 % in 2016. This records an increase from the previous number of 4.250 % for 2015. United States US: Net Incurrence of Liabilities: Total: % of GDP data is updated yearly, averaging 3.143 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 11.338 % in 2010 and a record low of -2.182 % in 2000. United States US: Net Incurrence of Liabilities: Total: % of GDP data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s USA – Table US.World Bank: Government Revenue, Expenditure and Finance. Net incurrence of government liabilities includes foreign financing (obtained from nonresidents) and domestic financing (obtained from residents), or the means by which a government provides financial resources to cover a budget deficit or allocates financial resources arising from a budget surplus. The net incurrence of liabilities should be offset by the net acquisition of financial assets.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Weighted Average;

United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % of Revenue data was reported at 2.857 % in 2016. This records a decrease from the previous number of 2.941 % for 2015. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % of Revenue data is updated yearly, averaging 3.575 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 7.144 % in 1972 and a record low of 2.437 % in 2007. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % of Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

US: Net Investment in Nonfinancial Assets data was reported at 248.569 USD bn in 2016. This records an increase from the previous number of 223.701 USD bn for 2015. US: Net Investment in Nonfinancial Assets data is updated yearly, averaging 22.070 USD bn from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 290.479 USD bn in 2010 and a record low of 2.850 USD bn in 1974. US: Net Investment in Nonfinancial Assets data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s USA – Table US.World Bank: Government Revenue, Expenditure and Finance. Net investment in government nonfinancial assets includes fixed assets, inventories, valuables, and nonproduced assets. Nonfinancial assets are stores of value and provide benefits either through their use in the production of goods and services or in the form of property income and holding gains. Net investment in nonfinancial assets also includes consumption of fixed capital.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Expenditure: Other Expenditure data was reported at 267.801 USD bn in 2016. This records a decrease from the previous number of 269.102 USD bn for 2015. United States US: Expenditure: Other Expenditure data is updated yearly, averaging 170.534 USD bn from Sep 1989 (Median) to 2016, with 28 observations. The data reached an all-time high of 369.253 USD bn in 2009 and a record low of 8.260 USD bn in 1997. United States US: Expenditure: Other Expenditure data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Other expense is spending on dividends, rent, and other miscellaneous expenses, including provision for consumption of fixed capital.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Revenue and Grants: Revenue: Tax Revenue data was reported at 2,028.810 USD bn in 2016. This records a decrease from the previous number of 2,036.655 USD bn for 2015. United States US: Revenue and Grants: Revenue: Tax Revenue data is updated yearly, averaging 774.160 USD bn from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 2,036.655 USD bn in 2015 and a record low of 151.190 USD bn in 1972. United States US: Revenue and Grants: Revenue: Tax Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Revenue and Grants: Revenue: Taxes on Exports: % of Tax Revenue data was reported at 0.000 % in 2016. This stayed constant from the previous number of 0.000 % for 2015. United States US: Revenue and Grants: Revenue: Taxes on Exports: % of Tax Revenue data is updated yearly, averaging 0.000 % from Sep 1972 (Median) to 2016, with 45 observations. United States US: Revenue and Grants: Revenue: Taxes on Exports: % of Tax Revenue data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s USA – Table US.World Bank: Government Revenue, Expenditure and Finance. Taxes on exports are all levies on goods being transported out of the country or services being delivered to nonresidents by residents. Rebates on exported goods that are repayments of previously paid general consumption taxes, excise taxes, or import duties are deducted from the gross amounts receivable from these taxes, not from amounts receivable from export taxes.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; ;

United States US: Expenditure: Interest Payments: % of Expenditure data was reported at 11.222 % in 2016. This records an increase from the previous number of 10.669 % for 2015. United States US: Expenditure: Interest Payments: % of Expenditure data is updated yearly, averaging 12.862 % from Sep 1972 (Median) to 2016, with 45 observations. The data reached an all-time high of 16.046 % in 2001 and a record low of 6.147 % in 1973. United States US: Expenditure: Interest Payments: % of Expenditure data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Interest payments include interest payments on government debt--including long-term bonds, long-term loans, and other debt instruments--to domestic and foreign residents.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files.; Median;

United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % Value Added of Industry and Services data was reported at 0.557 % in 2016. This records a decrease from the previous number of 0.588 % for 2015. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % Value Added of Industry and Services data is updated yearly, averaging 0.588 % from Sep 1997 (Median) to 2016, with 20 observations. The data reached an all-time high of 0.747 % in 1999 and a record low of 0.460 % in 2008. United States US: Revenue and Grants: Revenue: Taxes on Goods and Services: % Value Added of Industry and Services data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s United States – Table US.World Bank.WDI: Government Revenue, Expenditure and Finance. Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.; ; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD value added estimates.; ;