The ICTD Government Revenue Dataset

Prichard, Wilson; Cobham, Alex; Goodall, Andrew

doi:10.2139/ssrn.2496442

Cited by 121 publications

(82 citation statements)

References 34 publications

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“…This dataset offers the most complete country coverage (specifically with regards to developing countries) for the longest time period available. For an in-depth description, including a full discussion of the inherent limitations of such a dataset, see Prichard et al (2014). We choose to divide the data into four income categories (see Appendix 2 for country lists) for the three decades covered by our sample.…”

Section: Trends In the Datamentioning

confidence: 99%

“…Education data comes from the Barro and Lee (2013) education dataset. Finally, the tax variables are from the GRD (Prichard et al 2014). A full set of summary statistics is listed in Appendix 1.…”

Section: Econometric Approachmentioning

confidence: 99%

“…Firstly, we restrict the empirical analyses to those countries where 20. Secondly, there are various observations where tax accounting was inconsistent with surrounding years or of questionable quality, and so these observations have been excluded (see Prichard et al (2014) for a thorough discussion of the limitations of the dataset). Finally, the availability and completeness of the control variables included differs from country to country.…”

Section: Full Samplementioning

confidence: 99%

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Tax Structures, Economic Growth And Development

McNabb¹,

LeMay-Boucher²

2014

SSRN Journal

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Section: Trends In the Datamentioning

confidence: 99%

Section: Econometric Approachmentioning

confidence: 99%

Section: Full Samplementioning

confidence: 99%

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Tax Structures, Economic Growth And Development

McNabb¹,

LeMay-Boucher²

2014

SSRN Journal

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“…To test this hypothesis, we use panel methods on a sample of 91 developing countries from 1981 to 2011. Our fiscal capacity measure, the share of non-resource taxes on income, profits and capital gains on non-resource total taxes, is based on the intuition that collecting income taxes requires a more developed and competent administrative structure than raising other types of taxes (see Besley and Persson, 2014) and is constructed using the recent ICTD Government Revenues Dataset (Prichard et al, 2014), with improved coverage and the crucial distinction between resource and non-resource revenues. After extensive robustness checks, we find exports/GDP).…”

Section: Introductionmentioning

confidence: 99%

“…Indeed, collecting income taxes requires major investments in fiscal infrastructures compared to other types of taxes (Besley and Persson, 2011: 41-42). Data was taken from the recent Government Revenues Dataset (GRD) (see Prichard et al, 2014). This dataset combines data from several international databases, with marked improvements in data coverage.…”

mentioning

confidence: 99%

Is There a Fiscal Resource Curse? Resource Rents, Fiscal Capacity and Political Institutions

2018

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Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset

McNabb

2018

J of Intl Development

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This study uses the ICTD UNU-WIDER Government Revenue Dataset in order to challenge and extend existing findings on the relationship between tax structures and economic growth, in a panel of 100 countries. The results suggest that, broadly, revenue-neutral increases in income taxes are associated with lower long-run GDP growth and that revenue-neutral reductions in trade taxes have not always had positive effects. Crucially, many of the results presented differ according to income level, calling into question the validity of existing findings for developing countries and suggesting that policy advice on this issue in developing countries should be viewed through a more cautious lens. 1 The UN has ratified two official indicators for Goal 17.1 (Strengthen Domestic Resource Mobilization […] to improve domestic capacity for tax and other revenue collection): (i) total government revenue (% of GDP) and (ii) the proportion of domestic budget funded by domestic taxes. direction and significance of the coefficients on the tax variables can differ dramatically between income groups. Furthermore, some of the results do not stand up to robustness checks. These findings suggest that (i) there is no 'one size fits all' relationship between tax structure and growth and subsequently that (ii) caution should be applied when interpreting any policy advice given to low-income countries that is informed by findings from studies based only on high-income countries. Furthermore, the inherent shortcomings of the models estimated are acknowledged, and their implications discussed.The rest of this paper is organized as follows: Section 2 briefly reviews of the economic theory and empirical evidence linking taxation and growth. Section 3 introduces the data used and examines the trends in tax structures for the sample. The following section, Section 4, outlines the empirical approach, and the results of the PMG estimations are presented in Section 5. Section 6 considers some extensions and robustness checks. Section 7 discusses the limitations of the study, and Section 8 concludes. TAX AND GROWTH: IN THEORY 5There are clear arguments both for and against a higher tax ratio leading to higher GDP growth. On the one hand, higher taxes distort the incentives for individuals to supply more labour or for firms to produce more. On the other, higher taxes provide governments with the potential to invest in, for example, infrastructural improvements, education or R&D, all of which can increase the economy's productive capacity.Changes in the tax rate in the neoclassical growth model (e.g. Solow, 1956;Swan, 1956) can cause a shift only in the steady-state growth path, not its slope; the model does not allow for assessing the impact of fiscal policy on the long-run (steady-state) growth rate. However, the models of Barro (1990), King and Rebelo (1990) and Mendoza, Milesi-Ferretti and Asea (1997) are somewhat more appropriate; King and Rebelo (1990, 130) investigate the effect of an increase in the 'output tax rate applied equally to all sectora...

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The ICTD Government Revenue Dataset

Cited by 121 publications

References 34 publications

Tax Structures, Economic Growth And Development

Tax Structures, Economic Growth And Development

Is There a Fiscal Resource Curse? Resource Rents, Fiscal Capacity and Political Institutions

Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset

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