Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries
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 di...
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Weitere beteiligte Personen: | , |
Format: | Elektronisch E-Book |
Sprache: | Englisch |
Veröffentlicht: |
Paris
OECD Publishing
2018
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Schriftenreihe: | OECD Taxation Working Papers
|
Schlagwörter: | |
Links: | https://doi.org/10.1787/a87feae8-en |
Zusammenfassung: | 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 |
Umfang: | 1 Online-Ressource (45 Seiten) |
DOI: | 10.1787/a87feae8-en |
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illustrated | Not Illustrated |
indexdate | 2025-01-11T15:45:43Z |
institution | BVB |
language | English |
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physical | 1 Online-Ressource (45 Seiten) |
psigel | ZDB-13-SOC |
publishDate | 2018 |
publishDateSearch | 2018 |
publishDateSort | 2018 |
publisher | OECD Publishing |
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series2 | OECD Taxation Working Papers |
spellingShingle | Modica, Emmanuelle Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries Taxation |
title | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries |
title_auth | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries |
title_exact_search | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries |
title_full | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries Emmanuelle Modica, Sabine Laudage and Michelle Harding |
title_fullStr | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries Emmanuelle Modica, Sabine Laudage and Michelle Harding |
title_full_unstemmed | Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries Emmanuelle Modica, Sabine Laudage and Michelle Harding |
title_short | Domestic Revenue Mobilisation |
title_sort | domestic revenue mobilisation a new database on tax levels and structures in 80 countries |
title_sub | A new database on tax levels and structures in 80 countries |
topic | Taxation |
topic_facet | Taxation |
url | https://doi.org/10.1787/a87feae8-en |
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