The World Tax Indicators (WTI) offers tax policy researchers and tax specialists around the world a data portal that will provide extensive coverage of the Personal Income Tax (PIT), Corporate Income Tax (CIT), and Value Added Tax (VAT)/ Retail Sales Tax (RST) with greater year, country, and tax category coverage than is currently offered via existing data portals. The WTI uses the raw data to develop several tax indicators such as time varying measures of PIT structural progressivity and tax complexity and offers a large representative dataset with variables that are consistent within countries over time. PIT data is currently available for download from the link below and we will be adding more data in the coming year.
Our primary goal with the WTI is to greatly reduce research costs for those interested in the cross-country macroeconomic effects of tax policy. We expect that the significantly lower costs and improved datasets will promote empirical research in the area of tax policy thus improving our understanding of tax policy and its effects from an international perspective.
The PIT data set is currently available in both Excel (XLS) and STATA formats with supporting documentation that includes a description of the data, a data appendix, and data citation. Use of the data is free, but you must register before downloading and we require you to cite the Andrew Young School World Indicators in all publications and research where the data is used.
Leadership
Jorge Martinez-Vazquez
Regents Professor of Economics
Director of ICePP
Andrew Young School of Policy Studies
at Georgia State University
Denvil Duncan
Associate Professor of Economics
Indiana University