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

Emmanuelle Modica, Sabine Laudage and Michelle Harding

No 36, OECD Taxation Working Papers from OECD Publishing

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.

Keywords: Addis Tax Initiative; comparable; Domestic Revenue Mobilisation; global database; revenue statistics; SDG17; tax levels; tax revenues; tax structures; tax-to-GDP ratios (search for similar items in EconPapers)
Date: 2018-06-28
New Economics Papers: this item is included in nep-acc and nep-pbe
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