An updated version of the UNU-WIDER Government Revenue Dataset (GRD) has been released in August 2021. The update includes the latest available tax and revenue data for 196 countries, providing a complete picture of government revenue and tax trends over time and allowing for analysis at the country, regional, or cross-country level. The primary data file…
Tax Treaties and Developing Countries Tax treaties are agreements between states that divide up the right to tax cross-border economic activity. They set limits on when, and in some cases at what rate, signatories can tax the income from that economic activity, primarily by imposing restrictions on countries’ ability to tax the foreign direct investment…
This dataset was created by the Nigerian Economic Summit Group. Read the blog about it by Neil McCulloch and Tom Moerenhout here. To discover the attitudes and perceptions of Nigerians towards tax compliance and fuel subsidies, two major quantitative surveys were undertaken – a household survey and a survey of small firms. These were complemented by…
This database was produced as part of the ICTD-funded project ‘Towards an Equitable Distribution of Resource Rents in Africa’ undertaken by Bertrand Laporte, Céline de Quatrebarbes, and Yannick Bouterige, based at FERDI, and in partnership with CERDI. The database includes the details of the tax regime applicable to industrial gold mines in 21 African countries from the 1980s. The database…
This dataset was created by analysing the impact of IMF changes (1990) in defining domestic tax revenues and was produced as part of the ICTD funded project ‘Do Aid Grants Crowd Out Domestic Tax Revenue?’ undertaken by Paul Clist, Lecturer in Development Economics in the School of International Development, UEA, UK. There are genuine concerns that foreign…
Public Opinion Survey on Taxes and Public Safety in Mexico This nationally representative public opinion survey was conducted in Mexico in 2013. The questionnaire was administered face-to-face to a probability-based sample of 1300 adults at their homes. The questions focus on attitudes toward taxation and public safety, as well as demographic characteristics of respondents. This…
This data has come out of the ICTD funded project, ‘Taxpayers’ Views of Paying Taxes in Ethiopia: Implications for Reform’, undertaken by Dr. Wollela Abehodie Yesegat and Professor Odd-Helge Fjeldstad. The objective of the study was to gain a better understanding of taxpayers’ views of paying taxes, difficulties experienced by taxpayers and their priorities for tax…
The ICTD contributed substantially to the Afrobarometer survey questionnaire by adding tax questions, with an aim to understand how citizens perceive and experience taxation as a determinant of tax compliance. The questions were included as part of an ICTD research project titled ‘Taxpayer Compliance and Perceptions in Africa.’ The resulting Round 5 dataset is available to…
