The following data sources provide country level information on tax legislations and government finance in the developing world. 

Tax Data for Developing Countries
  • Source: Oxford University Centre for Business Taxation
  • Variables:
  • Coverage: Country-level data, XY countries covered
  • Frequency: Annual data, Years 
World Development Indicators
  • Source: World BankData Description:

  • Variables: highest marginal corporate tax rate, highest marginal individual tax rate, taxes on exports, taxes on goods and services, taxes on individual trade, tax revenues, taxes on income, profits and capital gains, net taxes on products (most tax information obtained from the IMF). Data base also offers a complete set of aggregated development indicators (agricultural, demographical, economical, environmental, medical and social). Some indicators are collected by the World Bank itself, others by different and reliable sources (e.g. FEO, IEA, IMF or the UN).

  • Coverage: Country-level data, available for more than 200 countries across the world

  • Frequency: Annual data since 1960, but for many variables with gaps or later starting years, especially for countries in the developing world

Data

Ernst & Young: World Wide Corporate Tax Guides 

  • Source: Ernst & Young

  • Variables: country-level information on corporate tax system (statutory tax rates, tax allowances, tax exemptions, anti-profit shifting legislation, withholding tax rates etc.)

  • Coverage: wide range of countries around the world

  • Frequency:  annual, print versions available since 1990

Data - Similar corporate tax guides available from other big four companies and information on cross-border taxation at

IBFD

Data on Tax Incentives 

  • Source: Abbas, S.M. Ali, Alexander Klemm, Junhyung Park and Sukhmani Bedi (2012) "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developming Economies", IMF Working Paper WP/12/28, Washington, DC.

  • Variables: 

    • tau: Statutory corporate income tax rate for standard regime.

    • PDV of depreciation: Present discounted value of depreciation allowances.

    • eatrp20: Average effective corporate income tax rate applicable to a profitable equity-financed investment in plant and machinery, assuming a rate of return of 20%.

    • eatrR0: Marginal effective coporate income tax rate applicable to investment as described above.

    • best_eatrp20: Average effective tax rate under the most generous special regime.

  • Please cite as: Abbas, S.M. Ali, Alexander Klemm, Junhyung

Data compiled by S. M. Ali Abbas, Alexander Klemm, Junhyung Park and Sukhmani Bedi, all affiliated at the time with the Fiscal Affairs Department (FAD) of the International Monetary Fund at the time the project started. Additional research support was provided by Asad Zaman

Data is available from the working paper 

Data on Anti-Shifting Legislation
  • Source: Data collected by Lohse, Riedel and Spengel
  • Coverage: annual, since 2001, for various developing countries
  • Variables: transfer price documentation requirements (existence and indicator for the strictness of the legislation) and thin capitalization rules (existence and safe haven rules)
  • Citation:  Lohse, T., N. Riedel, and C. Spengel (2011), The Increasing Importance of Transfer Pricing Regulations - A Worldwide Overview, December 2011
Government Finance Statistic 
  • Source: IMF
  • Variables: contains data on revenue, expenditure and transactions in assets and liabilities for the state sector and sub-sectors
  • Coverage: Country-level data, available for more than 137 countries across the world
  • Frequency: Annual data since 1990, but for many variables with gaps, especially for countries in the developing world. For 1972-1989 coverage, access the separate database Historical Government Finance Statistics

Data

Data on Tax Havens