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Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries

Author

Listed:
  • Emmanuelle Modica
  • Sabine Laudage
  • Michelle Harding

Abstract

Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and structure of tax revenues is therefore foundational to discussions of domestic resource mobilisation and of tax reform.This paper presents evidence on the level and structure of tax revenues in 80 countries, drawing on the new Global Revenue Statistics Database. It compares tax-to-GDP ratios and tax structures across countries, regions and over time. Links between tax-to-GDP ratios, GDP per capita and tax structures are assessed in a correlation analysis. The new database provides invaluable insights for researchers and fiscal policy analysts and offers a high level of comparability and reliability.

Suggested Citation

  • Emmanuelle Modica & Sabine Laudage & Michelle Harding, 2018. "Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries," OECD Taxation Working Papers 36, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:36-en
    DOI: 10.1787/a87feae8-en
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    Cited by:

    1. Mehrotra, Rahul & Carbonnier, Gilles, 2021. "Abnormal pricing in international commodity trade: Empirical evidence from Switzerland," Resources Policy, Elsevier, vol. 74(C).
    2. Aguima Aime Bernard Lompo, 2024. "How Does Financial Sector Development Improve Tax Revenue Mobilization for Developing Countries?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 66(1), pages 91-125, March.
    3. Irina Dezhina & Tamam Nafikova & Timur Gareev & Alexey Ponomarev, 2020. "Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 14(2), pages 51-62.
    4. Hayley Pallan, 2022. "Sovereign Spreads and Corporate Taxation," IHEID Working Papers 15-2022, Economics Section, The Graduate Institute of International Studies.

    More about this item

    Keywords

    Addis Tax Initiative; comparable; Domestic Revenue Mobilisation; global database; revenue statistics; SDG17; tax levels; tax revenues; tax structures; tax-to-GDP ratios;
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