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

Emmanuelle Modica ; Sabine Laudage ; Michelle Harding

Organisation for Economic Co-operation and Development

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

DOI  :  https://doi.org/10.1787/a87feae8-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

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.