dc.contributor.author | Prichard, Wilson | |
dc.contributor.author | Cobham, Alex | |
dc.contributor.author | Goodall, Andrew | |
dc.date.accessioned | 2016-03-23T12:04:20Z | |
dc.date.available | 2016-03-23T12:04:20Z | |
dc.date.issued | 2014-09 | |
dc.identifier.citation | Prichard, W., Cobham, A. and Goodall, A. (2014) The ICTD Government Revenue Dataset. ICTD Working Paper 19. Brighton: IDS. | en |
dc.identifier.isbn | 978-1-78118-172-0 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10250 | |
dc.description | tax; revenue; government revenue; data. | en |
dc.description.abstract | A major obstacle to cross-country research on the role of revenue and taxation in
development has been the weakness of available data. This paper presents a new
Government Revenue Dataset (GRD), developed through the International Centre for Tax
and Development (ICTD). The dataset meticulously combines data from several major
international databases, as well as drawing on data compiled from all available International
Monetary Fund (IMF) Article IV reports. It achieves marked improvements in data coverage
and accuracy, including a standardised approach to revenue from natural resources, and
holds the promise of significant improvement in the credibility and robustness of research in
this area. This paper sets out the issues with existing sources and explains the process of
creating the new dataset, including a discussion of remaining limitations. It then presents
data on tax and revenue trends over the past two decades, while a concluding section briefly
considers potential strategies for, and barriers to, more effective data collection in future. | en |
dc.description.sponsorship | DfID, NORAD | en |
dc.language.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Working Paper;19 | |
dc.rights | The ICTD Government Revenue Dataset
Wilson Prichard, Alex Cobham and Andrew Goodall
ICTD Working Paper 19
First published by the Institute of Development Studies in September 2014
© Institute of Development Studies 2014
ISBN: 978-1-78118-172-0
A catalogue record for this publication is available from the British Library.
All rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may
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or from another national licensing agency; or
- under the terms set out below.
This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for
resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other
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Available from:
The International Centre for Tax and Development
at the Institute of Development Studies,
Brighton BN1 9RE, UK
Tel: +44 (0) 1273 606261 Fax: +44 (0) 1273 621202
E-mail: info@ictd.ac.uk
Web: www,ictd/en/publications | en |
dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
dc.subject | Economic Development | en |
dc.title | The ICTD Government Revenue Dataset | en |
dc.type | IDS Working Paper | en |
dc.rights.holder | Institute of Development Studies | en |
dc.identifier.externaluri | http://www.ictd.ac/ju-download/2-working-papers/12-the-ictd-government-revenue-dataset | |