Luxemburg

Note:  The updates and revisions for the OECD Central Government Debt Database have been suspended. This dataset is no longer updated. For more info, please read http://stats.oecd.org/Index.aspx?DataSetCode=GOV_DEBT   Statistical population The focus of this dataset is to provide comprehensive quantitative information on marketable and non-marketable central government debt instruments in all OECD member countries. The coverage of the data is limited to central government debt issuance and excludes therefore state and local government debt and social security funds.

Government Finance Statistics (GFS) form the basis for fiscal monitoring in Europe. Annual government deficit and debt statistics are reported to the European Commission in the framework of the Excessive Deficit Procedure (EDP). Government revenue and expenditure, annual and quarterly, are reported by Member States under the ESA 95 transmission programme.  General government net borrowing/net lending (deficit/surplus), and general government debt, form two of the convergence criteria for EMU. The following series are as reported in the EDP tables:Deficit/surplus of the general government sector;General government debt;General government gross fixed capital formation;General government primary balanceIntergovernmental lending within the EU and euro area in the context of the financial crisis.  Total general government revenue and total general government expenditure annual series are reported by national authorities in ESA table 2 of the ESA 95 transmission programme.  General government deficit/surplus and general government debt quarterly series are reported by national authorities in ESA tables 25 and 28, respectively, of the ESA 95 transmission programme.

Government expenditure by COFOG function and type notified by national authorities in Table 11 of the ESA 95 transmission programme. Data are presented in millions of Euro, millions of national currency units and percentages of GDP. Geographic coverage: EU and euro area, Iceland, Norway and Switzerland. Main sources of data: National authorities.

Government Finance Statistics (GFS) form the basis for fiscal monitoring in Europe. Annual government deficit and debt statistics are reported to the European Commission in the framework of the Excessive Deficit Procedure (EDP). Government revenue and expenditure, annual and quarterly, are reported by Member States under the ESA 95 transmission programme.  General government net borrowing/net lending (deficit/surplus), and general government debt, form two of the convergence criteria for EMU. The following series are as reported in the EDP tables:Deficit/surplus of the general government sector;General government debt;General government gross fixed capital formation;General government primary balanceIntergovernmental lending within the EU and euro area in the context of the financial crisis.  Total general government revenue and total general government expenditure annual series are reported by national authorities in ESA table 2 of the ESA 95 transmission programme.  General government deficit/surplus and general government debt quarterly series are reported by national authorities in ESA tables 25 and 28, respectively, of the ESA 95 transmission programme.

This table presents data on Government appropriations or outlays for RD (GBAORD) by socio-economic objective (SEO), using the NABS 2007 classification i.e.: Exploration and exploitation of the Earth, Environment, Exploration and exploitation of space, Transport, telecommunication and other infrastructures, Energy, Industrial production and technology, Health, Agriculture, Education, Culture, recreation, religion and mass media, Political and social systems, structures and processes, General advancement of knowledge: RD financed from General University Funds (GUF), General advancement of knowledge: RD financed from sources other than GUF, Defence. Please note that in this new NABS 2007 classification, the three socio-economic objectives -- Education, Culture, recreation, religion and mass media, and Political and social systems, structures and processes -- were previously grouped under a single objective: Social structures and relationships. At the time of this publication there is no breakdown of historical data into the three new SEOs. Another issue relating to the transition from NABS 1993 to NABS 2007 is that what was formerly Other civil research is now to be distributed among the other chapters. This distribution has not yet been done in this database. Therefore, until the countries are in a position to provide breakdown according to the NABS 2007 classification, in some cases GBAORD by SEO is greater than the sum of its chapters.

Government Finance Statistics (GFS) form the basis for fiscal monitoring in Europe, most notably for the statistics related to the Excessive Deficit Procedure (EDP). The EDP is established in the Treaty and specified in the Stability and Growth Pact legislation. The Member States report data related to the EDP to the Commission (Eurostat) which, in turn, is responsible for providing the data to the Council. European GFS, including the statistics for the EDP, are produced in accordance with the European System of Accounts 2010 (ESA 2010), the EU manual for national accounts, which in September 2014 replaced the previous version of the national accounting framework ESA 95. It is supplemented by further interpretation and guidance from Eurostat, in particular the Manual on Government Deficit and Debt. Council Regulation 479/2009 as amended requires that Member States report government deficit/surplus (hereinafter deficit) and debt data related to the EDP twice per year: before 1 April and 1 October for the preceding four calendar years and a forecast for the current year. The data are reported in harmonised tables. These tables are designed specifically to provide a consistent framework, with a link to national budgetary aggregates and between the deficit and changes in the debt. They should be fully consistent with GFS data delivered to Eurostat in the ESA 2010 transmission programme. The EDP notification tables contain for general government and its sub sectors: Table 1: Summary table on deficit and debt, including auxiliary indicators (Gross Fixed Capital Formation, Interest and Gross Domestic Product - GDP)Tables 2A - 2D: Transition from the working balance to the deficit/surplus for general government sub sectorsTables 3A - 3E: Transition from the deficit/surplus to the change in debt for general government and its sub sectorsTable 4: Supplementary data. The data are presented in the Eurostat's Statistics Database in national currency, euro/ECU, and percentage of GDP. In order to reflect economic and technological developments and meet user needs, in September 2014 the new national accounting framework ESA 2010 replaced the previous framework ESA 95. This led to revisions of the time series for all Member States (please see Eurostat press release for the impact of the revisions on the government deficit and debt ratios). The main changes relate to the classification of certain entities into government and the treatment of transactions related to pension schemes. Also the concept of government deficit was changed as regards treatment of interest on swaps and forward rate agreements (Commission Regulation 220/2014 amending the Council Regulation 479/2009), according to which these flows are now recorded as financial transaction in line with the core ESA accounting framework.

National Accounts of Costa Rica

This dataset provides an overview of government operations and stock positions, as well as several derived balances. The Statement of Government Operations shows revenue and expense, with their main components, the operating balance and net lending/net borrowing, as well as financing. The Balance sheet shows stock positions in assets and liabilities, with their main components, as well as net worth and net financial worth. In addition, data on gross debt and net debt are included.

Main revenue and expenditure items of the general government sector, notified by national authorities in Table 2 of the ESA 95 transmission programme. Data are presented in millions of Euro, millions of national currency units, Euro per inhabitant and percentages of GDP. Geographic coverage: EU and euro area, Iceland, Norway and Switzerland. Main sources of data: National authorities

The Fiscal Monitor surveys and analyzes the latest public finance developments, it updates fiscal implications of the crisis and medium-term fiscal projections and assesses policies to put public finances on a sustainable footing. 

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

Data cited at: International Financial Statistics (IFS), The International Monetary Fund. The International Financial Statistics database covers about 200 countries and areas, with some aggregates calculated for selected regions, plus some world totals. Topics covered include balance of payments, commodity prices, exchange rates, fund position, government finance, industrial production, interest rates, international investment position, international liquidity, international transactions, labor statistics, money and banking, national accounts, population, prices, and real effective exchange rates. The International Financial Statistics is based on various IMF data collections. It includes exchange rates series for all Fund member countries plus Anguilla, Aruba, China, PR: Hong Kong, China, PR: Macao, Montserrat, and the Netherlands Antilles. It also includes major Fund accounts series, real effective exchange rates, and other world, area, and country series. Data are available for most IMF member countries with some aggregates calculated for select regions, plus some world totals. National Accounts, Indicators of Economic Activity, Labor Markets, Prices, Government and Public Sector Finance, Financial Indicators, Balance of Payments, International Investment Position, International Reserves, Fund Accounts, External Trade, Exchange Rates, and Population.

Detailed tax and social contribution receipts by type of tax or social contribution and by sub-sector of general government, notified by national authorities in line with Table 0900 of the ESA 95 transmission programme. Data are presented in euro/ECU, national currency units and as percentages of GDP. Geographic coverage: EU and euro area, Norway, Switzerland and Iceland. Main sources of data: National authorities.

OECD National Account Statistics are based on the System of National of Accounts (SNA), a set of internationally agreed concepts, definitions, classifications and rules for national accounting. Using SNA terminology, general government revenue consists of central, state and local governments, and social security funds. State government is only applicable to the nine OECD member countries that are federal states: Australia, Austria, Belgium, Canada, Germany, Mexico, Spain (considered a de facto federal state in the National Accounts data), Switzerland and the United States. Revenues encompass social contributions (e.g. contributions for pensions, health and social security), taxes other than social contributions (e.g. taxes on consumption, income, wealth, property and capital), and grants and other revenues. Grants can be from foreign governments, international organizations or other general government units. Other revenues include sales, fees, property income and subsidies. The aggregates presented (taxes other than social contributions, social contributions, and grants and other revenues) are not directly available in the OECD National Accounts, and were constructed using sub-account line items.

Social expenditure aggregates: The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition.

Government Finance Statistics (GFS) form the basis for fiscal monitoring in Europe, most notably for the statistics related to the Excessive Deficit Procedure (EDP). The EDP is established in the Treaty and specified in the Stability and Growth Pact legislation. The Member States report data related to the EDP to the Commission (Eurostat) which, in turn, is responsible for providing the data to the Council. European GFS, including the statistics for the EDP, are produced in accordance with the European System of Accounts 2010 (ESA 2010), the EU manual for national accounts, which in September 2014 replaced the previous version of the national accounting framework ESA 95. It is supplemented by further interpretation and guidance from Eurostat, in particular the Manual on Government Deficit and Debt. Council Regulation 479/2009 as amended requires that Member States report government deficit/surplus (hereinafter deficit) and debt data related to the EDP twice per year: before 1 April and 1 October for the preceding four calendar years and a forecast for the current year. The data are reported in harmonised tables. These tables are designed specifically to provide a consistent framework, with a link to national budgetary aggregates and between the deficit and changes in the debt. They should be fully consistent with GFS data delivered to Eurostat in the ESA 2010 transmission programme. The EDP notification tables contain for general government and its sub sectors: Table 1: Summary table on deficit and debt, including auxiliary indicators (Gross Fixed Capital Formation, Interest and Gross Domestic Product - GDP)Tables 2A - 2D: Transition from the working balance to the deficit/surplus for general government sub sectorsTables 3A - 3E: Transition from the deficit/surplus to the change in debt for general government and its sub sectorsTable 4: Supplementary data. The data are presented in the Eurostat's Statistics Database in national currency, euro/ECU, and percentage of GDP. In order to reflect economic and technological developments and meet user needs, in September 2014 the new national accounting framework ESA 2010 replaced the previous framework ESA 95. This led to revisions of the time series for all Member States (please see Eurostat press release for the impact of the revisions on the government deficit and debt ratios). The main changes relate to the classification of certain entities into government and the treatment of transactions related to pension schemes. Also the concept of government deficit was changed as regards treatment of interest on swaps and forward rate agreements (Commission Regulation 220/2014 amending the Council Regulation 479/2009), according to which these flows are now recorded as financial transaction in line with the core ESA accounting framework.

The IMF’s World Revenue Longitudinal Data set (WoRLD) is a compilation of government tax and non-tax revenues from the IMF’s Government Finance Statistics and World Economic Outlook, and drawing on the OECD Revenue Statistics and Revenue Statistics in Latin American and the Caribbean.