Table 2.1 Central government tax share and expenditure as part of total tax receipts and public expenditure (in per cent)

Tax Share Expenditure
Federal States:
Switzerland 41 30
Germany 51 39
United States 57 54
United States:
Denmark 71 50
United Kingdom 87 74
France 88 66
The Netherlands 98 53
Spain - 73

Sources: Joachim Jens Hesse (ed.), Local Government and Urban Affairs in International Perspective (Baden-Baden: Nomos Verlagsgesellschaft, 1991); Arend Lijphart, Democracies, Patterns of Majoritarian and Consensus Government in Twenty-One Countries (New Haven/London: Yale University Press, 1984), p. 178.