The Organisation for Economic Co-operation and Development (OECD) has launched a database providing detailed and comparable tax revenue information for 80 countries around the world, expanding to over 90 by the end of 2018, called the Global Revenue Statistics Database (GRSD).
The GRSD provides a public source of comparable tax revenue data, and is produced in partnership with countries and regional organisations. The database provides country specific indicators on tax levels and structures, and aims to support global efforts to raise domestic revenues for sustainable development, contributing to the sustainable development goals and the addis ababa action agenda.
“With information covering 80 countries, the GRSD sets the global standard for robust and comparable tax revenue data,” said Pascal Saint-Amans, director of the OECD centre for tax policy and administration. “It is a vital foundation for tax policy reform and in supporting efforts to raise domestic resources to fund development”.
A working paper, based on the database, shows that countries have made progress towards mobilising domestic financing for development. Levels of tax revenues are now higher and more even across countries than in 2000, and countries with the lowest revenues have experienced the largest increases in their tax-to-GDP ratios.
Across the 80 countries, tax-to-GDP ratios range from 10.8 percent to 45.9 percent, and half of the countries have a tax-to-GDP ratio ranging between 18.2 percent and 33.2 percent of GDP. The median ratio is 26.2 percent.
Since 2000, three-quarters of the countries have increased their tax-to-GDP ratios, with half of them increasing between zero and five percent of GDP. A further quarter have increased their ratio by over five percent of GDP. The remaining quarter of countries, where ratios fell, are predominantly OECD countries.
The paper shows that there is a positive correlation between tax-to-GDP levels, per-capita income levels and the share of personal income tax and social security contributions, while there is a negative correlation between these levels and the shares of corporate taxes and taxes on goods and services.
The Global GRSD integrates information from the four annual revenue statistics publications, which provide tailored insights on tax systems and revenue priorities in African, Asian, Latin American and Caribbean, and OECD countries. Based on the internationally-recognised OECD standard, the publications are produced in partnership with regional partners, with European Union financial support, and in collaboration with participating countries.
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