Steuerquote

Steuerquote, or tax-to-GDP ratio, is the share of a country’s tax revenue in relation to its gross domestic product (GDP). It measures the tax burden relative to the size of the economy at a given time.

Calculation and scope: It is typically calculated by dividing total tax receipts (Steuern) by GDP and expressing the result as a percentage. In many contexts, Steuerquote refers to current taxes on income, profits, consumption, and similar taxes. Some statistics distinguish between taxes and social security contributions; the latter are sometimes included in broader measures such as the Abgabenquote or the Steuer- und Abgabenquote, which indicate overall levy pressure on the economy.

Use and interpretation: The ratio is used to compare tax burdens across countries and over time, and to analyze fiscal policy space and reform effects. It is a descriptive indicator and does not alone measure tax fairness, efficiency, or the progressivity of a tax system.

Limitations: The figure depends on the business cycle, GDP measurement, and the specific tax definitions used. Different countries employ different tax structures and data conventions, so cross-country comparisons are more informative when based on standardized methodologies (for example, OECD definitions).

See also: Abgabenquote; Steuer- und Abgabenquote; Tax revenue; GDP; OECD.