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...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Schriftenreihe: | OECD Taxation Working Papers
no.36 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| 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. |
| Beschreibung: | 1 Online-Ressource (45 p.) |
| DOI: | 10.1787/a87feae8-en |
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| spelling | Modica, Emmanuelle VerfasserIn aut Domestic Revenue Mobilisation A new database on tax levels and structures in 80 countries Emmanuelle, Modica, Sabine, Laudage and Michelle, Harding Paris OECD Publishing 2018 1 Online-Ressource (45 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.36 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. Taxation Laudage, Sabine MitwirkendeR ctb Harding, Michelle MitwirkendeR ctb Parallele Sprachausgabe Französisch Mobilisation des ressources intérieures : Une nouvelle base de données sur le niveau d'imposition et la structure fiscale de 80 pays FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/a87feae8-en Volltext |
| 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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