TAXATION

Our tax revenue database draws from four founts: the OECD online Government Revenue Statistics; the ICTD and UNU-WIDER Government Revenue Dataset; the IMF Government Finance Statistics Historical Database; and, perhaps most importantly, historical archives. This archival work began in the Government Documents section of the Lamont Library Level D basement archive at Harvard University. For each country in our dataset, we scanned, tabulated, harmonized and merged official data from the public budget and national statistical yearbooks (with occasional complementary material online from official and scholarly sources), to retrieve comprehensive statistics on revenue collection for all countries, even in historical eras... Our novel database on effective tax rates extends beyond existing data-in conceptual, historical, and geographic coverage-with comprehensive estimates of disaggregated tax revenue and national income components, for more than 150 countries since 1965. In effect, we..