World Tax Indicators

The World Tax Indicators (WTI) is a comprehensive data portal designed for tax policy researchers and specialists worldwide. It provides extensive coverage of Personal Income Tax (PIT), Corporate Income Tax (CIT), and Value Added Tax (VAT)/Retail Sales Tax (RST), offering broader year, country, and tax category data than existing resources.

Using raw data, the WTI develops key tax indicators, such as time-varying measures of PIT structural progressivity and tax complexity, presented in a consistent format across countries and over time. Currently, the PIT dataset is available for download, with additional datasets to be added in the near future. The PIT dataset is available in Excel (XLS) and STATA formats, accompanied by detailed documentation, including a data description, appendix, and citation guide. Access is free, but users must register before downloading and cite the Andrew Young School World Indicators in any publications or research using the data.

Our goal is to significantly lower research costs for those studying the cross-country macroeconomic effects of tax policy. By providing improved, accessible datasets, the WTI aims to advance empirical research and deepen our understanding of international tax policy and its impacts.