Yes the accurate way is to add receipts plus unpaid annual taxpayer liabilities. Divide by gdp. Most the weird ways you see are bogus, for interesting control

Yes the accurate way is to add receipts plus unpaid annual taxpayer liabilities. Divide by gdp. Most the weird ways you see are bogus, for interesting controlling for average taxpayer doesn't take into account the plebs ultimately pay the taxes of the rich through higher prices that look like private income/spending but are actually offsets for higher tax.