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Effective Global Tax Rates Spreadsheet: Insights for October 2023

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The database on effective tax rates presents long-run estimates of effective factor taxation at the county level, between 1965 and 2020. It updates the work of Bachas, Fisher-Post, Jensen, and Zucman (2022), which stops in 2018. It is based on data from disaggregated tax revenue and national income components for over 150 countries. The tax revenue data draws from four sources: the OECD online Government Revenue Statistics; the ICTD/UNU-WIDER Government Revenue Dataset; the IMF Government Finance Statistics Historical Database; and, individual country archives. The factor share data combines the SNA2008 online data with the SNA1968 archival material. ย Citation: Bachas, P., Fisher-Post, M. H., Jensen, A., & Zucman, G. (2022). Globalization and factor income taxation (No. w29819). National Bureau of Economic Research.

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