Methodology and Overview of the IMF’s World Revenue Longitudinal Database
Technical Notes and Manuals, March 6, 2025
Source details
- Canonical URL
- Methodology and Overview of the IMF’s World Revenue Longitudinal Database
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Bibliographic details
- Authors: Mario Mansour, Marijn Verhoeven, Fayçal Sawadogo, Benedict Chu Sheen Tan
- Published: March 6, 2025
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400291982.005
Overview
- Presents the methodology behind the IMF’s World Revenue Longitudinal Database, a comprehensive data set that tracks government revenue trends since the early 1990s.
- Provides policymakers, researchers, and the public with insights into the evolution of the level and composition of revenues and tax revenues.
- Emphasizes the database as a unique, consistent, and reliable source for cross-country comparison and policy analysis.
- Updated annually with an accompanying technical note that summarizes recent revenue developments, data revisions, and methodological improvements.
Data coverage and scope
- Country coverage: data for 193 countries, including 190 IMF member countries.
- Temporal coverage: trends tracked since the early 1990s.
- The database focuses on both the level and composition of revenues and tax revenues.
- Subject areas listed: Economic and financial statistics; Environment; Government finance statistics; Income and capital gains taxes; Income tax systems; Natural resources; Revenue administration; Taxes.
- Keywords and regional focus include: Asia and Pacific; Caribbean; Global; Middle East and Central Asia; Western Hemisphere; World Revenue Longitudinal Database; IMF's World revenue; revenue development; tax potential; tax revenues; nontax revenues; Government finance statistics; IMF region; data IMF Library.
Methodology features (as described)
- Methodological objective: to provide a consistent longitudinal framework for revenue and tax revenue comparison across countries.
- Emphasis on methodological transparency via a technical guidance note accompanying the database.
- Annual updates that incorporate data revisions and methodological improvements to maintain comparability and reliability.
- Designed to inform policy choices that support the Sustainable Development Goals, climate action, and economic equity.
Uses, findings, and policy relevance
- Primary users: policymakers, researchers, and the public.
- Key analytical uses:
- Comparing revenue levels and compositions across countries and over time.
- Shaping policies related to revenue mobilization and tax policy.
- Informing strategies to support the Sustainable Development Goals, climate action, and economic equity.
- The database and technical note serve as an essential resource for understanding global revenue mobilization developments.
Content in this bundle
- Methodology and Overview of the IMF's World Database; February 2025; TNM 2025/04