This report presents estimates of predictions of the Corporate Income Tax (CIT) gap for Armenia for 2023. The predicted CIT Gap is based on not-yet audited tax returns. The CIT gap is predicted to be 25.5 to 34.1 percent of potential CIT liability in 2023

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research Government Revenue Dataset. We consider the background,...

This annual publication compiles comparable tax revenue and non-tax revenue statistics between 1990 and 2023 for 38 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, the Democratic Republic of the Congo, Côte d'Ivoire, Egypt, Equatorial Guinea,...

This annual publication compiles comparable tax revenue statistics for 37 economies, including Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Cambodia, People's Republic of China, the Cook Islands, Fiji, Georgia, Hong Kong (China), Indonesia, Japan, Kazakhstan, Kiribati, Korea, Kyrgyzstan,...

Data on government sector receipts, especially taxes, are essential inputs for most structural economic descriptions and analyses and are increasingly used in cross-country economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be...

Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought...

In recent years, important and headline-grabbing findings have emerged from research using individual income tax data for statistical purposes. Demand for these microdata, accessible under the tax administration authority of the Internal Revenue Code and through the IRS Statistics of Income...

"Value Added Tax (VAT) is the backbone of the EU Member States tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called 'Missing Trader Intra Community fraud' (MTIC). Together with shadow economy' they represent VAT noncompliance - proxied by so...

Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought...

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should...

This annual publication compiles comparable tax revenue statistics for 36 economies, including Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Cambodia, People's Republic of China, the Cook Islands, Fiji, Georgia, Hong Kong (China), Indonesia, Japan, Kazakhstan, Kiribati, Korea, Kyrgyzstan,...

Revenue Statistics in Africa is an annual publication presenting comparable tax revenue and non-tax revenue statistics for countries in Africa in a common format from 1990 onwards. The model is the OECD Revenue Statistics database which is a fundamental reference for OECD member countries....

This report analyses the possible impact of the pandemic on future public finances. According to the latest forecast (Spring 2021), tax revenue in the EU is expected to have decreased in 2020, but less than GDP. Therefore, the tax-to- GDP ratio would have increased in 2020 but it will fall...

UK official statistics on income distribution have incorporated top-income adjustments to household survey data since 1992. This article reviews the work undertaken by the Department for Work and Pensions and the Office for National Statistics, and the academic research that influenced them, and...

Using the administrative tax return database, we document the Canadian income and tax statistics in 2000 and in 2016 and compare them with those of the US. Also, we estimate parametric tax specifications used in applied macroeconomic and public finance studies. Although these specifications are,...

Like the rest of the developed world, Australasian tax reforms in the past 30 years have exhibited many efficiency-enhancing features: lower income tax rates, tax base broadening, a change in tax mix towards indirect taxation, and increased neutrality and uniformity in tax structures. In New...

The IRP5 and IT3(a) tax data from the South African Revenue Service have been made available to researchers through a joint project between the South African Revenue Service, the National Treasury, and UNU-WIDER. In this paper, I explain how to use these data to correctly identify labour income...

This article aims to give background information of the combined business tax statistics 2016 of the Federal Statistical Office of Germany. The micro data set includes the different German business tax statistics, which are linked together (i.e. trade tax statistics, corporate income tax...

This annual publication compiles comparable tax revenue statistics for 30 economies, including Armenia, Australia, Bangladesh, Bhutan, Cambodia, People's Republic of China, Cook Islands, Fiji, Indonesia, Japan, Georgia, Kazakhstan, Korea, Kyrgyzstan, Lao People's Democratic Republic, Malaysia,...

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should...

Corporate Tax Statistics 2023 , a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world. It is a key outcome of Action 11 of the OECD/G20 BEPS Project...

Taxation has always been a topic of heated debate. Although opinions on tax policies differ sometimes strongly, taxes are critical for the sustainability of public finances and are an important policy lever for transforming society. High-quality and comparable data, collected across countries...

Spanish Abstract: Este documento resume los datos principales a los que hemos tenido acceso. Las cuentas del Estado Español son muy poco claras. Es inaceptable que el Estado no presente sus cobros y sus pagos de forma clara y transparente.Los cuatro mayores impuestos (Seguridad Social, IVA,...

We use Pareto imputation, survey reweighting, and microsimulation methods applied to combined household survey and tax return data to reevaluate distributional consequences of the post-socialist transition in Poland. Our approach results in the first estimates of top-corrected inequality trends...

"In this volume Guo Yongqin provides an overview of the most important taxes, land and labor tax, in Imperial Qing China (1644-1912). The previously unpublished fiscal sources presented in this volume give a tremendous amount of information about Qing society and economy, like the bureaucratic...

This dataset contains tax revenue collected by Estonia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset contains tax revenue collected by Seychelles. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset contains tax revenue collected by France. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset contains tax revenue collected by Italy. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...