Data source: International Centre for Tax and Development and UNU-WIDER
The GRD aims to present a complete picture of government revenue and tax trends over time and allows for analysis at the country, regional or cross-country level. Where possible, figures are expressed both inclusive and exclusive of natural resource revenues, which helps to overcome a major obstacle to cross-country comparisons in existing data sources.
When using this dataset, please cite as:
(ICTD/UNU-WIDER,
2022)
Browse variables and select them for download.
ictd_nontax
Total non-tax revenue, comprising data categorized as either ``non-tax revenue'' or ``other revenue'' depending on the underlying source. Includes revenue from both resource and non-resource sources.
ictd_revexsc
Total government revenue, excluding social contributions. Social contributions are contributions toward a specific area of public spending. Some countries do not report on this type of contribution ...
ictd_revinsc
Total government revenue including taxes, non-tax revenue, grants and social contributions. Social contributions are contributions toward a specific area of public spending. Some countries do not r ...
ictd_revres
Total natural resource revenues, including natural resource revenues reported as ``tax revenue'' or ``non-tax revenue''. Natural resources are here defined as natural resources that include a signifi ...
ictd_taxcorp
Total income and profit taxes on corporations, including taxes on resource firms.
ictd_taxexsc
Total tax revenue, excluding social contributions.
ictd_taxgs
Total taxes on goods and services, which includes (but it is not necessarily always equal to) sales taxes and excise taxes.
ictd_taxinc
Total taxes on income, profits and capital gains, including taxes on natural resource firms. This figure is always exclusive of social contributions. The total value of Taxes on Income, Profits and C ...
ictd_taxind
Total income, capital gains and profit taxes on individuals. This figure is always exclusive of resource revenues in available sources.
ictd_taxindirect
Total indirect taxes, including resource revenues. Includes taxes on goods and services, taxes on international trade and other taxes. Indirect may exceed the sum of Taxes on Goods and Services, Taxes ...
ictd_taxinsc
Total tax revenue, including social contributions.
ictd_taxnresexsc
Total non-resource tax revenue, excluding social contributions. Calculated as 'Taxes excluding social contributions' minus 'resource taxes'. This is the variable recommended for econometric analysis ...
ictd_taxnresinsc
Total non-resource tax revenue, including social contributions. Calculated as ``Taxes including social contributions'' minus ``resource taxes''.
ictd_taxother
Total other taxes. These refer to the taxes that have not been considered by other specific categories in the dataset.
ictd_taxpaywf
Total taxes on payroll and workforce. This variable is entirely distinct from social contributions, though in underlying sources, social contributions are very occasionally reported as payroll taxes.
ictd_taxres
Component of reported tax revenue that is from natural resource sources, most often corporate taxation of resource firms.
ictd_taxtrade
Total taxes on international trade, including both import and export taxes. In some cases this figure may also include VAT collected at the border, where countries consistently report revenue in this ...