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Tax revenues as a share of GDP [1]
['Esteban Ortiz-Ospina', 'Max Roser']
Date: 2025-05
The variable Taxes captures tax collected regardless of sources (i.e., unless otherwise defined, this includes resource-based taxes). These follow the definition of taxes found in both the IMF’ Government Finance Statistics Manual (GFSM) and OECD Revenue Statistics Interpretive Guide as ‘compulsory, unrequited …’ payments to the government (IMF 2014; OECD 2020).
The Taxes variables presents aggregate indicators that capture all tax revenue as defined above. Resource taxes typically present taxes levied on natural resource extraction, although differ across territories. Resource Taxes are not (systematically) defined or captured in the OECD Revenue Statistics, and not captured at all in the IMF’s GFS, thus do not have a separate code for either publication.
Social contributions include both compulsory and voluntary social insurance contributions from employers, employees, and the self-employed.
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