## Tracking Domestic Revenue Mobilization: How the IMF’s New Database Can Help

## Source details

**Canonical URL:** [Tracking Domestic Revenue Mobilization: How the IMF’s New Database Can Help](https://www.imf.org/-/media/files/topics/fiscal/world-revenue-longitudinal-database/world-revenue-longitudinal-database-presentation-web.pdf)

## Other formats

- [Markdown version](/-/media/files/topics/fiscal/world-revenue-longitudinal-database/world-revenue-longitudinal-database-presentation-web.pdf.md)
- [Structured JSON version](/-/media/files/topics/fiscal/world-revenue-longitudinal-database/world-revenue-longitudinal-database-presentation-web.pdf.json)

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### Motivation and What WoRLD Is
- Motivation
  - Patchwork of various regional databases, not always compiled using a common standard – Eurostat, Latin America, OECD, Africa.
  - Lack comprehensiveness and coherence in compilation methodology—for example, country coverage; definition of “government revenue” or tax revenue, and time covereage.
- What is WoRLD
  - 32 years of tax and non-tax revenues for 190 IMF member countries.
  - Common compilation method based on GFS classification of government budget operations.
  - No surveys or questionnaires—entirely based on existing IMF surveillance data.
  - 18 months of work and collaboration across various IMF departments.

### Coverage of WoRLD (Global 1990-2022 and subperiods)
- Summary statement
  - With better IMF data, coverage has improved to 81 percent in 2000-2009 and 90 percent in 2010-2022.
  - Coverage of tax series surpassed 71 percent from 1990 to 2022.
- Coverage details (as reported)
  - Global (1990-2022)
    - Coverage: 84% — Observations: 5325 — Countries: 193
    - Total Revenue: 81% — Observations: 5135 — Countries: 193
    - Tax Revenue: 75% — Observations: 4802 — Countries: 189
    - Taxes on Income and Profits: 73% — Observations: 4659 — Countries: 187
    - Taxes on Sales and Production: 71% — Observations: 4500 — Countries: 180
    - Taxes on International Trade: 46% — Observations: 2961 — Countries: 119
    - Social Security Contributions: 68% — Observations: 4360 — Countries: 170
    - Grants: 20% — Observations: 1242 — Countries: 57
    - Levies on Extractives: (listed, no numeric entry in source table)
  - 2010-2022
    - Coverage: 99% — Observations: 2476 — Countries: 193
    - Total Revenue: 98% — Observations: 2448 — Countries: 193
    - Tax Revenue: 93% — Observations: 2323 — Countries: 189
    - Taxes on Income and Profits: 91% — Observations: 2272 — Countries: 187
    - Taxes on Sales and Production: 87% — Observations: 2193 — Countries: 180
    - Taxes on International Trade: 59% — Observations: 1468 — Countries: 119
    - Social Security Contributions: 84% — Observations: 2103 — Countries: 170
    - Grants: 27% — Observations: 674 — Countries: 57
    - Levies on Extractives: (listed, no numeric entry in source table)
  - 2000-2009
    - Coverage: 92% — Observations: 1781 — Countries: 188
    - Total Revenue: 90% — Observations: 1740 — Countries: 188
    - Tax Revenue: 85% — Observations: 1635 — Countries: 179
    - Taxes on Income and Profits: 83% — Observations: 1599 — Countries: 175
    - Taxes on Sales and Production: 79% — Observations: 1529 — Countries: 168
    - Taxes on International Trade: 53% — Observations: 1031 — Countries: 114
    - Social Security Contributions: 78% — Observations: 1515 — Countries: 165
    - Grants: 20% — Observations: 386 — Countries: 46
    - Levies on Extractives: (listed, no numeric entry in source table)
  - 1990-1999
    - Coverage: 55% — Observations: 1068 — Countries: 142
    - Total Revenue: 49% — Observations: 947 — Countries: 131
    - Tax Revenue: 44% — Observations: 844 — Countries: 123
    - Taxes on Income and Profits: 41% — Observations: 788 — Countries: 118
    - Taxes on Sales and Production: 40% — Observations: 778 — Countries: 113
    - Taxes on International Trade: 24% — Observations: 462 — Countries: 74
    - Social Security Contributions: 38% — Observations: 742 — Countries: 108
    - Grants: 9% — Observations: 182 — Countries: 26
    - Levies on Extractives: (listed, no numeric entry in source table)

### Uses and Users of WoRLD
- Uses (some examples)
  - Benchmarking levels and compositions of government tax revenue.
  - Tracking domestic revenue mobilization.
  - Impact analysis.
  - Historical study of tax capacity and tax potential.
- Users (some examples)
  - Technical assistance and analytical work at the IMF and other IOs.
  - Ministries of Finance and tax administrations.
  - Think-Tanks and academia.
  - Donors funding projects in taxation and institution building.

### Global Total and Tax Revenue Development
- Notes on methodology and coverage
  - Figures are unweighted averages across countries.
  - 1995 was selected as the start year to have stable country coverage over the period.
  - The data for 2022 do not include all countries, due to data availability at the time of compilation.
  - The next update will include data up to 2024.

### Evolution of Revenue by Type and Income Level
- Presentation notes
  - Figures are unweighted averages across countries.
  - 1995 was selected as the start year to have stable country coverage over the period.
  - The data for 2022 do not include all countries, due to data availability at the time of compilation.
  - The next update will include data up to 2024.
  - Other non-tax revenue includes other revenues not classified elsewhere in tax revenue, grants, social contributions, and non-tax resource revenue. It was not always possible to identify the source of such revenue, but they may be important in countries rich in natural resources—for example, royalties, dividends, profit shares.
  - Countries cited as examples with important other non-tax revenue include Guinea, Mozambique, UAE, and Uzbekistan.

### Tax Revenue Potential Estimates
- Sources and notes
  - Sources: Author, based on IMF WoRLD (2024); Benitez, Mansour, Pecho, and Vellutini (2023).
  - Notes: Actual and potential tax revenue estimates exclude social contributions.
  - Abbreviations: AEs: advanced economies; EMEs: emerging markets economies; LIDCs: low-income developing countries.

### Next Steps and Availability
- Next steps
  - Comments and suggestions from users are welcome.
  - Dedicated IMF landing page is available today.
  - Annual updates and revision of two most recent years.
  - Broaden country coverage for 1990-1995, and for 1980s.
  - Migration to a new IMF data platform.
- Access
  - Web reference for the initiative is provided (IMF landing page).

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_Source: https://www.imf.org/-/media/files/topics/fiscal/world-revenue-longitudinal-database/world-revenue-longitudinal-database-presentation-web.pdf_