| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| DOI | org/10.1787/22235558 |
| Domestic revenue mobilisation: a new database on tax levels and structures in 80 countries | |
| Modica, Emmanuelle; Sabine Laudage; Michelle Harding | |
| 出版年 | 2018 |
| 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. |
| URL | https://www.die-gdi.de/en/others-publications/article/domestic-revenue-mobilisation-a-new-database-on-tax-levels-and-structures-in-80-countries/ |
| 来源智库 | German Development Institute (Germany) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/499309 |
| 推荐引用方式 GB/T 7714 | Modica, Emmanuelle,Sabine Laudage,Michelle Harding. Domestic revenue mobilisation: a new database on tax levels and structures in 80 countries. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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