{"id": 816294, "name": "Taxes on income, profits and capital gains (TIPCG) (as a share of GDP)", "unit": "%", "createdAt": "2023-11-09T17:39:47.000Z", "updatedAt": "2025-06-23T14:53:30.000Z", "coverage": "", "timespan": "1980-2022", "datasetId": 6294, "shortUnit": "%", "columnOrder": 0, "shortName": "tax_income", "catalogPath": "grapher/unu_wider/2023-11-01/government_revenue_dataset/government_revenue_dataset#tax_income", "descriptionFromProducer": "The variable Taxes captures tax collected regardless of sources (i.e., unless otherwise defined, this includes resource-based taxes). These follow the definition of taxes found in both the IMF\u2019 Government Finance Statistics Manual (GFSM) and OECD Revenue Statistics Interpretive Guide as \u2018compulsory, unrequited \u2026\u2019 payments to the government (IMF 2014; OECD 2020).\n\nDirect taxes include taxes on income, profits and capital gains, taxes on payroll and workforce as well as taxes on property. Please note that the total values of direct taxes may sometimes exceed the sum of the aforementioned sub-components, owing to revenue that is unclassified among these subcomponents. When specified as direct taxes excluding resource revenue, direct taxes comprise non-resource taxes on the mentioned sub-components (e.g., excluding corporate taxes accruing from entities engaged in the extraction of natural resource).\n\nTaxes on income, profits, and capital gains (TIPCG) are always reported exclusive of social contributions. The total value of TIPCG may sometimes exceed the sum of the positions displayed in individuals and corporations and other enterprises, due to revenues that are unallocated between the two.", "descriptionProcessing": "The source provides their data with caution notes, classifying them as follows:\n\n  1. Accuracy, quality or comparability of data questionable.\n  2. Un-excluded resource revenues/taxes are significant but cannot be isolated from total revenue/taxes.\n  3. Un-excluded resource revenue/taxes are marginal but non-negligible and cannot be isolated from total revenue/taxes.\n  4. Inconsistencies with social contributions.\n\nWe have excluded from our dataset the observations flagged with caution note 1.\n", "type": "float", "dataChecksum": "9400168986528966921", "metadataChecksum": "5663076640786190091", "datasetName": "Government Revenue Dataset (GRD)", "updatePeriodDays": 365, "datasetVersion": "2023-11-01", "nonRedistributable": false, "display": {"name": "Taxes on income, profits and capital gains", "unit": "%", "shortUnit": "%", "tolerance": 5, "numDecimalPlaces": 1}, "schemaVersion": 2, "processingLevel": "major", "presentation": {"topicTagsLinks": ["Taxation", "State Capacity"]}, "dimensions": {"years": {"values": [{"id": 1992}, {"id": 1993}, {"id": 1994}, {"id": 1995}, {"id": 1996}, {"id": 1997}, {"id": 1998}, {"id": 1999}, {"id": 2000}, {"id": 2001}, {"id": 2002}, {"id": 2003}, {"id": 2004}, {"id": 2005}, {"id": 2006}, {"id": 2007}, {"id": 2008}, {"id": 2009}, {"id": 2010}, {"id": 2011}, {"id": 2012}, {"id": 2013}, {"id": 2014}, {"id": 2015}, {"id": 2016}, {"id": 2017}, {"id": 2018}, {"id": 2019}, {"id": 2020}, {"id": 2021}, {"id": 2022}, {"id": 1990}, {"id": 1991}, {"id": 1980}, {"id": 1981}, {"id": 1982}, {"id": 1983}, {"id": 1984}, {"id": 1985}, {"id": 1986}, {"id": 1987}, {"id": 1988}, {"id": 1989}]}, "entities": {"values": [{"id": 219, "name": "Aruba", "code": "ABW"}, {"id": 15, "name": "Afghanistan", "code": "AFG"}, {"id": 19, "name": "Angola", "code": "AGO"}, {"id": 228, "name": "Anguilla", "code": "AIA"}, {"id": 16, "name": "Albania", "code": "ALB"}, {"id": 21, "name": "Argentina", "code": "ARG"}, {"id": 22, "name": "Armenia", "code": "ARM"}, {"id": 20, "name": "Antigua and Barbuda", "code": "ATG"}, {"id": 23, "name": "Australia", "code": "AUS"}, {"id": 24, "name": "Austria", "code": "AUT"}, {"id": 25, "name": "Azerbaijan", "code": "AZE"}, {"id": 41, "name": "Burundi", "code": "BDI"}, {"id": 4, "name": "Belgium", "code": "BEL"}, {"id": 32, "name": "Benin", "code": "BEN"}, {"id": 40, "name": "Burkina Faso", "code": "BFA"}, {"id": 28, "name": "Bangladesh", "code": "BGD"}, {"id": 39, "name": "Bulgaria", "code": "BGR"}, {"id": 27, "name": "Bahrain", "code": "BHR"}, {"id": 26, "name": "Bahamas", "code": "BHS"}, {"id": 35, "name": "Bosnia and Herzegovina", "code": "BIH"}, {"id": 30, "name": "Belarus", "code": "BLR"}, {"id": 31, "name": "Belize", "code": "BLZ"}, {"id": 34, "name": "Bolivia", "code": "BOL"}, {"id": 37, "name": "Brazil", "code": "BRA"}, {"id": 29, "name": "Barbados", "code": "BRB"}, {"id": 38, "name": "Brunei", "code": "BRN"}, {"id": 33, "name": "Bhutan", "code": "BTN"}, {"id": 36, "name": "Botswana", "code": "BWA"}, {"id": 174, "name": "Central African Republic", "code": "CAF"}, {"id": 44, "name": "Canada", "code": "CAN"}, {"id": 7, "name": "Switzerland", "code": "CHE"}, {"id": 172, "name": "Chile", "code": "CHL"}, {"id": 171, "name": "China", "code": "CHN"}, {"id": 143, "name": "Cote d'Ivoire", "code": "CIV"}, {"id": 43, "name": "Cameroon", "code": "CMR"}, {"id": 167, "name": "Democratic Republic of Congo", "code": "COD"}, {"id": 168, "name": "Congo", "code": "COG"}, {"id": 169, "name": "Comoros", "code": "COM"}, {"id": 45, "name": "Cape Verde", "code": "CPV"}, {"id": 166, "name": "Costa Rica", "code": "CRI"}, {"id": 164, "name": "Cuba", "code": "CUB"}, {"id": 163, "name": "Cyprus", "code": "CYP"}, {"id": 162, "name": "Czechia", "code": "CZE"}, {"id": 6, "name": "Germany", "code": "DEU"}, {"id": 154, "name": "Djibouti", "code": "DJI"}, {"id": 200, "name": "Dominica", "code": "DMA"}, {"id": 161, "name": "Denmark", "code": "DNK"}, {"id": 160, "name": "Dominican Republic", "code": "DOM"}, {"id": 201, "name": "Ecuador", "code": "ECU"}, {"id": 65, "name": "Egypt", "code": "EGY"}, {"id": 157, "name": "Eritrea", "code": "ERI"}, {"id": 9, "name": "Spain", "code": "ESP"}, {"id": 156, "name": "Estonia", "code": "EST"}, {"id": 155, "name": "Finland", "code": "FIN"}, {"id": 202, "name": "Fiji", "code": "FJI"}, {"id": 3, "name": "France", "code": "FRA"}, {"id": 222, "name": "Micronesia (country)", "code": "FSM"}, {"id": 153, "name": "Gabon", "code": "GAB"}, {"id": 1, "name": "United Kingdom", "code": "GBR"}, {"id": 152, "name": "Georgia", "code": "GEO"}, {"id": 150, "name": "Ghana", "code": "GHA"}, {"id": 147, "name": "Guinea", "code": "GIN"}, {"id": 151, "name": "Gambia", "code": "GMB"}, {"id": 94, "name": "Guinea-Bissau", "code": "GNB"}, {"id": 159, "name": "Equatorial Guinea", "code": "GNQ"}, {"id": 149, "name": "Greece", "code": "GRC"}, {"id": 206, "name": "Grenada", "code": "GRD"}, {"id": 148, "name": "Guatemala", "code": "GTM"}, {"id": 146, "name": "Guyana", "code": "GUY"}, {"id": 144, "name": "Hong Kong", "code": "HKG"}, {"id": 139, "name": "Honduras", "code": "HND"}, {"id": 165, "name": "Croatia", "code": "HRV"}, {"id": 145, "name": "Haiti", "code": "HTI"}, {"id": 138, "name": "Hungary", "code": "HUN"}, {"id": 136, "name": "Indonesia", "code": "IDN"}, {"id": 137, "name": "India", "code": "IND"}, {"id": 2, "name": "Ireland", "code": "IRL"}, {"id": 135, "name": "Iran", "code": "IRN"}, {"id": 207, "name": "Iceland", "code": "ISL"}, {"id": 133, "name": "Israel", "code": "ISR"}, {"id": 8, "name": "Italy", "code": "ITA"}, {"id": 132, "name": "Jamaica", "code": "JAM"}, {"id": 130, "name": "Jordan", "code": "JOR"}, {"id": 14, "name": "Japan", "code": "JPN"}, {"id": 131, "name": "Kazakhstan", "code": "KAZ"}, {"id": 129, "name": "Kenya", "code": "KEN"}, {"id": 126, "name": "Kyrgyzstan", "code": "KGZ"}, {"id": 42, "name": "Cambodia", "code": "KHM"}, {"id": 204, "name": "Kiribati", "code": "KIR"}, {"id": 227, "name": "Saint Kitts and Nevis", "code": "KNA"}, {"id": 127, "name": "South Korea", "code": "KOR"}, {"id": 379, "name": "Kosovo", "code": "OWID_KOS"}, {"id": 208, "name": "Kuwait", "code": "KWT"}, {"id": 125, "name": "Laos", "code": "LAO"}, {"id": 124, "name": "Lebanon", "code": "LBN"}, {"id": 121, "name": "Liberia", "code": "LBR"}, {"id": 120, "name": "Libya", "code": "LBY"}, {"id": 229, "name": "Saint Lucia", "code": "LCA"}, {"id": 209, "name": "Liechtenstein", "code": "LIE"}, {"id": 141, "name": "Sri Lanka", "code": "LKA"}, {"id": 123, "name": "Lesotho", "code": "LSO"}, {"id": 119, "name": "Lithuania", "code": "LTU"}, {"id": 210, "name": "Luxembourg", "code": "LUX"}, {"id": 122, "name": "Latvia", "code": "LVA"}, {"id": 262, "name": "Macao", "code": "MAC"}, {"id": 110, "name": "Morocco", "code": "MAR"}, {"id": 111, "name": "Moldova", "code": "MDA"}, {"id": 118, "name": "Madagascar", "code": "MDG"}, {"id": 211, "name": "Maldives", "code": "MDV"}, {"id": 113, "name": "Mexico", "code": "MEX"}, {"id": 223, "name": "Marshall Islands", "code": "MHL"}, {"id": 66, "name": "North Macedonia", "code": "MKD"}, {"id": 115, "name": "Mali", "code": "MLI"}, {"id": 212, "name": "Malta", "code": "MLT"}, {"id": 142, "name": "Myanmar", "code": "MMR"}, {"id": 215, "name": "Montenegro", "code": "MNE"}, {"id": 112, "name": "Mongolia", "code": "MNG"}, {"id": 109, "name": "Mozambique", "code": "MOZ"}, {"id": 114, "name": "Mauritania", "code": "MRT"}, {"id": 213, "name": "Mauritius", "code": "MUS"}, {"id": 117, "name": "Malawi", "code": "MWI"}, {"id": 116, "name": "Malaysia", "code": "MYS"}, {"id": 108, "name": "Namibia", "code": "NAM"}, {"id": 104, "name": "Niger", "code": "NER"}, {"id": 103, "name": "Nigeria", "code": "NGA"}, {"id": 105, "name": "Nicaragua", "code": "NIC"}, {"id": 5, "name": "Netherlands", "code": "NLD"}, {"id": 102, "name": "Norway", "code": "NOR"}, {"id": 107, "name": "Nepal", "code": "NPL"}, {"id": 106, "name": "New Zealand", "code": "NZL"}, {"id": 217, "name": "Oman", "code": "OMN"}, {"id": 101, "name": "Pakistan", "code": "PAK"}, {"id": 100, "name": "Panama", "code": "PAN"}, {"id": 97, "name": "Peru", "code": "PER"}, {"id": 96, "name": "Philippines", "code": "PHL"}, {"id": 224, "name": "Palau", "code": "PLW"}, {"id": 99, "name": "Papua New Guinea", "code": "PNG"}, {"id": 11, "name": "Poland", "code": "POL"}, {"id": 95, "name": "Portugal", "code": "PRT"}, {"id": 98, "name": "Paraguay", "code": "PRY"}, {"id": 226, "name": "Qatar", "code": "QAT"}, {"id": 92, "name": "Romania", "code": "ROU"}, {"id": 12, "name": "Russia", "code": "RUS"}, {"id": 91, "name": "Rwanda", "code": "RWA"}, {"id": 90, "name": "Saudi Arabia", "code": "SAU"}, {"id": 79, "name": "Sudan", "code": "SDN"}, {"id": 89, "name": "Senegal", "code": "SEN"}, {"id": 86, "name": "Singapore", "code": "SGP"}, {"id": 195, "name": "Solomon Islands", "code": "SLB"}, {"id": 87, "name": "Sierra Leone", "code": "SLE"}, {"id": 259, "name": "El Salvador", "code": "SLV"}, {"id": 231, "name": "San Marino", "code": "SMR"}, {"id": 82, "name": "Somalia", "code": "SOM"}, {"id": 88, "name": "Serbia", "code": "SRB"}, {"id": 232, "name": "Sao Tome and Principe", "code": "STP"}, {"id": 234, "name": "Suriname", "code": "SUR"}, {"id": 85, "name": "Slovakia", "code": "SVK"}, {"id": 83, "name": "Slovenia", "code": "SVN"}, {"id": 10, "name": "Sweden", "code": "SWE"}, {"id": 78, "name": "Eswatini", "code": "SWZ"}, {"id": 233, "name": "Seychelles", "code": "SYC"}, {"id": 77, "name": "Syria", "code": "SYR"}, {"id": 173, "name": "Chad", "code": "TCD"}, {"id": 74, "name": "Togo", "code": "TGO"}, {"id": 75, "name": "Thailand", "code": "THA"}, {"id": 76, "name": "Tajikistan", "code": "TJK"}, {"id": 69, "name": "Turkmenistan", "code": "TKM"}, {"id": 225, "name": "East Timor", "code": "TLS"}, {"id": 235, "name": "Tonga", "code": "TON"}, {"id": 73, "name": "Trinidad and Tobago", "code": "TTO"}, {"id": 71, "name": "Tunisia", "code": "TUN"}, {"id": 70, "name": "Turkey", "code": "TUR"}, {"id": 237, "name": "Tuvalu", "code": "TUV"}, {"id": 64, "name": "Tanzania", "code": "TZA"}, {"id": 68, "name": "Uganda", "code": "UGA"}, {"id": 67, "name": "Ukraine", "code": "UKR"}, {"id": 63, "name": "Uruguay", "code": "URY"}, {"id": 13, "name": "United States", "code": "USA"}, {"id": 62, "name": "Uzbekistan", "code": "UZB"}, {"id": 230, "name": "Saint Vincent and the Grenadines", "code": "VCT"}, {"id": 238, "name": "Venezuela", "code": "VEN"}, {"id": 84, "name": "Vietnam", "code": "VNM"}, {"id": 221, "name": "Vanuatu", "code": "VUT"}, {"id": 140, "name": "Palestine", "code": "PSE"}, {"id": 239, "name": "Samoa", "code": "WSM"}, {"id": 61, "name": "Yemen", "code": "YEM"}, {"id": 81, "name": "South Africa", "code": "ZAF"}, {"id": 60, "name": "Zambia", "code": "ZMB"}, {"id": 80, "name": "Zimbabwe", "code": "ZWE"}]}}, "origins": [{"id": 205, "title": "Government Revenue Dataset (GRD)", "description": "The GRD aims to present a complete picture of government revenue and tax trends over time and allows for analysis at the country, regional or cross-country level. Where possible, figures are expressed both inclusive and exclusive of natural resource revenues, which helps to overcome a major obstacle to cross-country comparisons in existing data sources.", "producer": "UNU-WIDER", "citationFull": "UNU-WIDER Government Revenue Dataset. Version 2023. https://doi.org/10.35188/UNU-WIDER/GRD-2023", "attribution": "UNU-WIDER Government Revenue Dataset (2023)", "attributionShort": "UNU-WIDER", "versionProducer": "2023", "urlMain": "https://www.wider.unu.edu/project/grd-government-revenue-dataset", "dateAccessed": "2023-11-01", "datePublished": "2023-09-01", "license": {"url": "https://www.wider.unu.edu/project/grd-government-revenue-dataset", "name": "CC BY 4.0"}}]}