Reproducibility package for Raising Revenue Right: A Roadmap For Domestic Resource Mobilization

World Development Indicators

Multiple indicators accessed across chapters. Indicators used: GDP per capita (current USD, NY.GDP.PCAP.CD), GDP per capita (constant 2015 USD, NY.GDP.PCAP.KD), GDP per capita PPP (current, NY.GDP.PCAP.PP.CD), GDP per capita PPP (constant 2021, NY.GDP.PCAP.PP.KD), GDP (current USD, NY.GDP.MKTP.CD), wage and salaried workers (SL.EMP.WORK.ZS), population total (SP.POP.TOTL). Accessed May 2025 (Chapters 0, 2), October 2025 (Chapter 3), June 2025 (Chapter 4), August 2025 (Chapter 5), September 2025 (Chapters 3, 5). File locations: Chapter 0/data/raw/API_NY.GDP.PCAP.*.xls; Chapter 0/data/raw/API_SL.EMP.WORK.ZS_DS2_en_excel_v2_2159.xls; Chapter 0/data/raw/API_SP.POP.TOTL_DS2_en_excel_v2_38348.xls; Chapter 3/data/raw/API_NY.GDP.PCAP.*.xls; Chapter 4/data/raw/API_NY.GDP.MKTP.CD_DS2_en_excel_v2_123209.xls; Chapter 5/data/raw/wbg_gdppc2.xlsx.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://www.worldbank.org/en/about/legal/terms-of-use-for-datasets

https://databank.worldbank.org/source/world-development-indicators

World Bank. 2025. "World Development Indicators" [dataset]. https://databank.worldbank.org/source/world-development-indicators. Accessed 2025.

World Bank Country and Lending Groups

Country and lending group classification. Accessed April 2025 (Chapter 0), 2023 (Chapter 3), August 2025 (historical classifications, Chapters 3, 5, 8). File locations: Chapter 0/data/raw/COUNTRY CLASSIFICATION.xlsx; Chapter 3/data/raw/WB_CountryClass.xlsx; Chapter 3/data/raw/OGHIST_2025_07_01.xlsx.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://www.worldbank.org/en/about/legal/terms-of-use-for-datasets

https://datahelpdesk.worldbank.org/knowledgebase/articles/906519-world-bank-country-and-lending-groups

World Bank. 2025. "World Bank Country and Lending Groups" [dataset]. https://datahelpdesk.worldbank.org/knowledgebase/articles/906519-world-bank-country-and-lending-groups. Accessed April 2025.

Country Complexity Rankings

Data accessed in February 2026. File location: Chapter 0/data/raw/Country Complexity Rankings 2023.csv.

Data is publicly available and included in the reproducibility package.

The Atlas of Economic Complexity License

https://atlas.hks.harvard.edu/data-downloads

https://atlas.hks.harvard.edu/

Growth Lab at Harvard University. 2023. "Country Complexity Rankings" [dataset]. Atlas of Economic Complexity. https://atlas.hks.harvard.edu/. Accessed February 2026.

International Survey on Revenue Administration (ISORA)

Data accessed in February 2026 (full dataset) and 2023 (RAFIT/ISORA modules) and September 2025 (specific indicators). Multiple modules used: stakeholder interactions, revenue and resources, tax to GDP, staff metrics, filing channels, payments, e-filing (CIT and PIT), electronic payments, electronic invoicing (2018–2022 and 2018–2023), country crosswalk. Sources: ADB, CIAT, IMF, IOTA, and OECD. File locations: Chapter 0/data/raw/dataset_2026-02-24T18_36_36.550576181Z_DEFAULT_INTEGRATION_ISORA_ISORA_LATEST_DATA_PUB_4.0.0.csv; Chapter 3/data/raw/13_Stakeholder_interactions_Complia.xlsx; Chapter 3/data/raw/14_Derived_indicators_Revenue_and_R.xlsx; Chapter 3/data/raw/14_TaxtoGDP.xlsx; Chapter 3/data/raw/15_Derived_indicators_Staff.xlsx; Chapter 3/data/raw/17_Derived_indicators_Filing_Channe.xlsx; Chapter 3/data/raw/18_Derived_indicators_Payment_and_A.xlsx; Chapter 3/data/raw/4_Staff_metrics.xlsx; Chapter 3/data/raw/CIT returns efiled 2018_2023.csv; Chapter 3/data/raw/PIT returns efiled 2018_2023.csv; Chapter 3/data/raw/Percentage epayments by number 2018_2023.csv; Chapter 3/data/raw/Einvoicing 2018_2022 13_Stakeholder_interactions_Complia.xlsx; Chapter 3/data/raw/Einvoicing 2022_2023.csv; Chapter 3/data/raw/country_code.xlsx.

Data is publicly available and included in the reproducibility package.

Public (Terms & Conditions)

https://www.imf.org/en/about/copyright-and-terms

https://data.imf.org/en/datasets/ISORA:ISORA_LATEST_DATA_PUB

ADB, CIAT, IMF, IOTA, and OECD. 2026. "International Survey on Revenue Administration (ISORA)" [dataset]. https://data.imf.org/en/datasets/ISORA:ISORA_LATEST_DATA_PUB. Accessed February 2026.

International Tax Institutions (ITI) Database

Data accessed in March 2025. Three modules used: (1) CIT by industry data (ITI_CITR_cit_R2.dta, Chapter 0/data/raw/); (2) CIT data (ITI_CITR_ct_R2.dta, Chapter 2/data/raw/); (3) Consumption Tax data (ITI_CTR_R1.dta, Chapter 2/data/raw/); (4) PIT data (ITI_PIT_R1.dta, Chapter 2/data/raw/). Access is available upon request to researchers; send name, affiliation, co-authors, project summary, and requested datasets to rsit[at]wiwi.uni-tuebingen.de.

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.

Custom License

https://www.rsit-uni-tuebingen.de/data/

Wamser, G., Merlo, V., Ruf, M., Stähler, F., Strohmaier, K., Eklund, M.J.C., et al. 2025. "The ITI Database: New Data on International Tax Institutions" [dataset]. International Tax and Public Finance. https://doi.org/10.1007/s10797-024-09880-7. Accessed March 2025.

World Bank Enterprise Surveys

Two versions used: (1) Full Dataset, April 14, 2025 (Chapter 0/data/raw/New_Comprehensive_April_14_2025.dta); (2) Full Dataset, October 6, 2025 (Chapter 6/data/raw/New_Comprehensive_October_6_2025.dta). From the WBES Data Portal, go to tab 'Microdata across Economies' and download 'Standardized Raw Database, Formal Sector Enterprise Surveys (WBES), 2006-2025'. Login required at https://login.enterprisesurveys.org/en/signin.

Data is publicly available but does not allow redistribution and is not included in the reproducibility package.

World Bank Enterprise Surveys Terms of Use

https://www.enterprisesurveys.org/en/citing-the-data

https://login.enterprisesurveys.org/en/signin

World Bank. 2025. "Enterprise Surveys" [dataset]. https://www.enterprisesurveys.org. Accessed April 2025 and October 2025.

USAID Collecting Taxes Database

Data accessed in April 2025. Country-level data on 20 taxation indicators (tax rates, tax structure, and tax performance) for the years 2000–2023 covering 200 countries. This dataset was previously publicly available on USAID's website. Following the discontinuation of USAID operations in early 2025, the agency's website was taken offline and the data is no longer publicly accessible. An archived version may be available via the Internet Archive (https://web.archive.org/). The PDF link explains the structure, definitions, scope, methodology, and sources. File locations: Chapter 0/data/raw/usaid.dta; Chapter 2/data/raw/usaid.dta.

Data is included in the package.

https://s3.amazonaws.com/files.devdata.devtechlab.com/Collecting+Taxes+Database/Collecting+Taxes+Database+Technical+Note.pdf

U.S. Agency for International Development (USAID). 2025. "Collecting Taxes Database" [dataset]. Accessed April 2025.

World Economic Outlook Database

Two versions used: (1) April 2025 edition (Chapter 0/data/raw/WEOApr2025all.xlsx); (2) October 2024 edition (Chapter 4/data/raw/WEOOct2024all_clean.xlsx). Accessed April 2025 and November 2024 respectively.

Data is publicly available and included in the reproducibility package.

The Use of IMF Data

https://www.imf.org/en/about/copyright-and-terms

https://data.imf.org/en/datasets/IMF.RES:WEO

IMF. 2025. "World Economic Outlook Database" [dataset]. https://data.imf.org/en/datasets/IMF.RES:WEO. Accessed April 2025 and November 2024.

Worldwide Governance Indicators

Data accessed in May 2025. File location: Chapter 0/data/raw/wgidataset_with_sourcedata.dta.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://www.worldbank.org/en/about/legal/terms-of-use-for-datasets

https://www.worldbank.org/en/publication/worldwide-governance-indicators

Kaufmann, D. and Kraay, A. 2025. "Worldwide Governance Indicators" [dataset]. https://www.worldbank.org/en/publication/worldwide-governance-indicators. Accessed May 2025.

World Inequality Database (WID)

Multiple indicators downloaded via the Stata wid command. Used for: (1) Gini index for pre-tax and post-tax national income (Chapter 0/data/raw/WID_Gini.dta, accessed June 2025); (2) Pre-tax national income threshold for the top 50% (Chapter 2/data/raw/WID_income_thresholds.dta, accessed May 2025). See ch0_cleaning.do and fig 2.6.do for download commands.

Data is publicly available and included in the reproducibility package.

WID license

https://wid.world/

World Inequality Lab. 2025. "World Inequality Database" [dataset]. https://wid.world/. Accessed May–June 2025.

IMF World Revenue Longitudinal Database (WoRLD)

Data accessed in February 2025. File location: Chapter 0/data/raw/world-imf2024-v1.dta.

Data is publicly available and included in the reproducibility package.

The Use of IMF Data

https://www.imf.org/en/about/copyright-and-terms

https://www.imf.org/en/Topics/fiscal-policies/world-revenue-longitudinal-database

IMF. 2024. "World Revenue Longitudinal Database (WoRLD)" [dataset]. https://www.imf.org/en/Topics/fiscal-policies/world-revenue-longitudinal-database. Accessed February 2025.

Global Tax Expenditures Database (GTED)

Two versions used: (1) Full Database, June 2025 (Chapter 2/data/raw/GTED_FullDatabase.xlsx; Chapter 6/data/raw/GTED_FullDatabase.xlsx); (2) Preliminary version as of September 18, 2025 (Chapter 2/data/raw/GTED 1.3.2_Preliminary.xlsx; Chapter 6/data/raw/GTED 1.3.2_Preliminary.xlsx). Preliminary data shared directly by GTED authors.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International

https://zenodo.org/records/17312217

https://zenodo.org/records/17312217

Redonda, A., von Haldenwang, C., & Aliu, F. (2025). Global Tax Expenditures Database (GTED) (1.3.2) [dataset]. Tax Expenditures Lab. https://doi.org/10.5281/zenodo.17312217. Accessed June 2025 and September 2025.

Kakwani and Reynolds-Smolensky Indexes

Data accessed in October 2025. Original dataset collected by the paper authors (Mylonas, Victor and Alastair Thomas) and shared for use in this publication. Authors can be contacted at vmylonas@worldbank.org and athomas@worldbank.org. File location: Chapter 2/data/raw/progressivity_indicators_pit.xlsx.

Data access was granted directly to the study authors by the data owners. It is included in the reproducibility package.

Custom License

Mylonas, V. and Thomas, A. Forthcoming. "Personal Income Tax Progressivity around the World: A Simplified Modeling Approach" [dataset]. Accessed October 2025.

VAT Registration Thresholds

Data accessed in May 2025. Sourced from IMF Tax Policy Assessment Framework (TPAF). File location: Chapter 2/data/raw/VAT_threshold_IMF.xlsx.

Data is publicly available and included in the reproducibility package.

The Use of IMF Data

https://www.imf.org/en/about/copyright-and-terms

https://www.imf.org/external/np/fad/tpaf/pages/vat.htm

IMF. 2025. "Tax Policy Assessment Framework (TPAF): VAT Registration Thresholds" [dataset]. https://www.imf.org/external/np/fad/tpaf/pages/vat.htm. Accessed May 2025.

Raising Revenue Right – Author-Compiled Datasets

Authors' compilation prepared for the World Bank Policy Research Report 'Raising Revenue Right.' Five datasets forthcoming in the World Bank Development Data Hub: (1) PIT exemption thresholds (Chapter 2/data/raw/PIT_thresholds.xlsx; also Chapter 4), based on EY Worldwide Personal Tax and Immigration Guide 2023–24 and additional sources in the notes column, accessed May 2025; (2) Social security contribution rates, employer and employee (Chapter 2/data/raw/SSC_rates.xlsx), based on EY Worldwide Personal Tax and Immigration Guide 2023–24, accessed July 2025; (3) Effect sizes of tax digital reforms (Chapter 3/data/raw/2026.05.20 - Intervention_Database.xlsx), based on 20 papers listed in the Excel file, accessed May 2026; (4) Mobile Money Taxes (Chapter 3/data/processed/cleaned_data_PRR_box_mobile_money.xlsx), manually compiled from central bank websites and PDFs from Ghana, Kenya, Tanzania, Uganda, and Zambia, accessed September 2025; (5) Income Composition of Top 0.1% Earners (Chapter 4/data/raw/Top-Income-shares.xlsx), based on multiple sources listed in the Excel file, accessed November 2025; (6) Unified dataset for Equity section based on Commitment to Equity (CEQ) Master Workbooks (Chapter 2/data/raw/taxequityfigures.xlsx) accessed in October 2025.

Data is forthcoming in the World Bank Development Data Hub.

Authors' compilation. 2025–2026. "Raising Revenue Right: Bachas, Pierre, Oyebola Okunogbe, Mahvish Shaukat, and Dario Tortarolo - Compiled Datasets" [dataset]. World Bank, Raising Revenue Right. Forthcoming in the World Bank Development Data Hub. Accessed May 2025–May 2026.

Digital Public Infrastructure Map

Data accessed in March 2026. File location: Chapter 3/data/raw/2025.Q4.CountryDPITracker_Dataset.xlsx.

Data is publicly available and included in the reproducibility package.

https://dpimap.org/

UCL Institute for Innovation and Public Purpose (IIPP). 2026. "Digital Public Infrastructure Map" [dataset]. https://dpimap.org/. Accessed March 2026.

OECD Inventory of Tax Technology Initiatives (ITTI)

Data accessed in 2023. Multiple modules from the OECD Global Survey on Digitalisation 2021 used: Digital identity (DI1–DI3), Data management (DM1–DM4), Taxpayer touchpoints online services (TT1–TT5), Tax rule management and application – AI (TRM3), Structure Governance (SG2), Skills (SG3). File locations: Chapter 3/data/raw/DI1.xlsx through SG3.xlsx.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://data-explorer.oecd.org/vis?tm=inventory%20of%20tax&pg=0&snb=80&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_ITTI%40DF_QDD_ITTI&df[ag]=OECD.CTP.TAV

OECD. 2021. "Inventory of Tax Technology Initiatives (ITTI)" [dataset]. OECD Global Survey on Digitalisation. Accessed 2023.

GovTech Dataset

Two versions used: (1) December 2025 edition (Chapter 3/data/raw/WBG_GovTech_Dataset_Dec2025.xlsx, accessed July 2026); (2) March 2023 edition (Chapter 8/data/raw/WBG_GovTech_Dataset_Mar2023.xlsx, accessed June 2025).

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://datacatalog.worldbank.org/public-licenses

https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset

World Bank. 2025. "GovTech Dataset" [dataset]. https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset. Accessed June 2025 and July 2026.

OECD Analytical Activities of Multinational Enterprises (Analytical AMNE) 2024

Data accessed in November 2025. Two files used: (1) Domestic MNEs dataset (AAMNE_MNE_XVEM.csv); (2) ISIC Rev. 4 Industry Codes (ISIC.xlsx). File locations: Chapter 4/data/raw/.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://stats.oecd.org/wbos/fileview2.aspx?IDfile=8d0f2b17-7222-4d64-b247-ec32ce13a1ee

OECD. 2024. "Analytical Activities of Multinational Enterprises (Analytical AMNE) 2024" [dataset]. OECD. Accessed November 2025.

World Inequality Report 2022 Datasets

Data accessed in July 2025. Three files used: (1) Full dataset (Chapter 4/data/raw/wid-data-25102021.dta); (2) Tables and Figures (Chapter 4/data/raw/WIR2022TablesFigures-temp.xlsx); (3) PDF report with Tables 7.1 and 7.3 (Chapter 4/data/raw/D_FINAL_WIL_RIM_RAPPORT_2303.pdf). See README section on Requirements for instructions on constructing Table 4.1 from these files.

Data is publicly available and included in the reproducibility package.

https://wir2022.wid.world/methodology/

World Inequality Lab. 2022. "World Inequality Report 2022 Datasets" [dataset]. https://wir2022.wid.world/methodology/. Accessed July 2025.

CEPII GeoDist Database

Data accessed in October 2025. Dyadic geographic-distance database. File location: Chapter 4/data/raw/dist_cepii.dta.

Data is publicly available and included in the reproducibility package.

Etalab 2.0

https://www.data.gouv.fr/

https://www.cepii.fr/CEPII/en/bdd_modele/bdd_modele_item.asp?id=6

Mayer, T. and Zignago, S. 2011. "Notes on CEPII's Distances Measures: The GeoDist Database" [dataset]. CEPII Working Paper 2011-25. https://www.cepii.fr/CEPII/en/bdd_modele/bdd_modele_item.asp?id=6. Accessed October 2025.

Effective Tax Rates on Capital and Labor

Data accessed in November 2025. File location: Chapter 4/data/raw/Effective tax rates - Nov 2024.xlsx.

Data is publicly available and included in the reproducibility package.

https://atlas-offshore-world.org/download-data/

Bachas, P., Moriana-Armendariz, X. (2024). Atlas of the Offshore World: Effective Tax Rates on Capital and Labor 1965-2021 (version November 2024) [Dataset]. EU Tax Observatory, Skatteforsk - Centre for Tax Research. https://www.atlas-offshore-world.org. Accessed November 2025.

Global Investment Competitiveness Survey 2019

Data accessed in November 2025. File location: Chapter 4/data/raw/gic_survey_2019_dataset.dta.

Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.

World Bank Microdata Library Terms of Use

https://microdata.worldbank.org/terms-of-use

https://microdata.worldbank.org/catalog/3804/study-description

World Bank Group. (2020). Global Investment Competitiveness Survey 2019 [Dataset]. World Bank, Development Data Group. https://doi.org/10.48529/5B2N-JK89

Global Effective Tax Rates

Data accessed in October 2025. File location: Chapter 4/data/raw/globalETR_bfjz.dta.

Data is publicly available and included in the reproducibility package.

MIT License

https://github.com/pierrebachas/Globalization_Factor_Taxation/blob/main/LICENSE

https://globaltaxation.world/

Bachas, P., Fisher-Post, M., Jensen, A., and Zucman, G. 2025. "Global Effective Tax Rates" [dataset]. https://globaltaxation.world/. Accessed October 2025.

Real Estate Holdings in Dubai and Crypto Transactions Data

Data accessed in November 2025. Contains: (1) Real estate holdings in Dubai for top 15 countries as share of GDP, from Figure 4 Panel (b) of Alstadsæter et al. (2025); (2) Crypto transactions by region as share of GDP, from Figure 8 Panel (a) of Reuter (2025). Country names were manually modified to match WBG country classification. File location: Chapter 4/data/raw/new_channels_evasion_data.xlsx.

Data is publicly available and included in the reproducibility package.

Authors' compilation. 2025. "Real Estate Holdings in Dubai and Crypto Transactions" [dataset]. Based on Alstadsæter et al. (2025), https://www.taxobservatory.eu/publication/who-owns-offshore-real-estate-evidence-from-dubai/; and Reuter (2025), https://www.imf.org/en/Publications/WP/Issues/2025/07/11/Decrypting-Crypto-How-to-Estimate-International-Stablecoin-Flows-568260. Accessed November 2025.

OECD Global Revenue Statistics Database

Data accessed in November 2025. December 2024 edition. File location: Chapter 4/data/raw/OECD.CTP.TPS,DSD_REV_COMP_GLOBAL@DF_RSGLOBAL,+all.csv.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://www.oecd.org/en/data/datasets/global-revenue-statistics-database.html

OECD. 2024. "Global Revenue Statistics Database" [dataset]. https://www.oecd.org/en/data/datasets/global-revenue-statistics-database.html. Accessed November 2025.

Open Ownership – Worldwide Action on Beneficial Ownership Transparency

Data accessed in October 2025. File location: Chapter 4/data/raw/oo_all_country_data_oct_2025.csv.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://www.openownership.org/en/terms/

https://www.openownership.org/en/map/

Open Ownership. 2025. "Worldwide Action on Beneficial Ownership Transparency" [dataset]. https://www.openownership.org/en/map/. Accessed October 2025.

OECD Country-by-Country Reporting (CbCR) – Aggregate Totals by Jurisdiction

Data accessed in November 2025. File location: Chapter 4/data/raw/Table 1 Aggregate totals by jurisdiction.csv.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_CBCR%40DF_CBCRI&df[ag]=OECD.CTP.TPS&df[vs]=1.0

OECD. 2025. "Country-by-Country Reporting (CbCR): Aggregate Totals by Jurisdiction" [dataset]. OECD Corporate Tax Statistics. Accessed November 2025.

Tax Haven Country List

Data accessed in October 2025. Combined list from Johannesen and Zucman (2014) and Gravelle (2022), as used in Alstadsæter et al. (2023). Total of 58 tax havens; Channel Islands treated as tax haven with Guernsey and Jersey as separate jurisdictions. File location: Chapter 4/data/raw/Tax havens list.xlsx.

Data is publicly available and included in the reproducibility package.

Authors' compilation based on Alstadsæter et al. (2023), Johannesen and Zucman (2014), and Gravelle (2022). Accessed October 2025.

World Bank Official Boundaries (Admin 0)

Data accessed in June 2025. Shapefile components (.cpg, .dbf, .prj, .shp, .shx). File location: Chapter 4/data/raw/World Bank Official Boundaries - Admin 0_all_layers/.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International (CC BY 4.0)

https://datacatalog.worldbank.org/public-licenses

https://datacatalog.worldbank.org/search/dataset/0038272/world-bank-official-boundaries

World Bank. 2025. "World Bank Official Boundaries" [dataset]. https://datacatalog.worldbank.org/search/dataset/0038272/world-bank-official-boundaries. Accessed June 2025.

Afrobarometer Merged Datasets

Data accessed in November 2025. Three rounds used: (1) Round 5, 34 countries, 2011–2013 (Chapter 5/data/raw/merged-round-5-data-34-countries-2011-2013-last-update-july-2015_0.sav); (2) Round 8, 34 countries, 2022 (Chapter 5/data/raw/afrobarometer_release-dataset_merge-34ctry_r8_en_2023-03-01.sav); (3) Round 9, 39 countries, 2023, updated June 4, 2025 (Chapter 5/data/raw/R9.Merge_39ctry.20Nov23.final_.release_Updated.4Jun25-3.sav).

Data is publicly available and included in the reproducibility package.

Afrobarometer Terms of Use

https://www.afrobarometer.org/data/merged-data/

Afrobarometer. 2025. "Afrobarometer Merged Datasets, Rounds 5, 8, and 9" [dataset]. https://www.afrobarometer.org/data/merged-data/. Accessed November 2025.

EVS/WVS Joint Dataset (ZA7505)

Data accessed in May 2025. Version 3.0.0 of the Joint EVS/WVS 2017-2022 Dataset. Note: the version used is no longer available on the website; to access the same version, contact dataservices@gesis.org. Registration required for download. File location: Chapter 5/data/raw/Integrated_values_surveys_1981-2022.dta.

Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.

GESIS Data Archive Terms of Use

https://search.gesis.org/research_data/ZA7505

https://search.gesis.org/research_data/ZA7505

EVS/WVS. 2024. "Joint EVS/WVS 2017-2022 Dataset (ZA7505, Version 3.0.0)" [dataset]. GESIS, Cologne. https://doi.org/10.4232/1.13899. Accessed May 2025.

Polity5 Project: Political Regime Characteristics and Transitions, 1800–2018

Data accessed in December 2025. File location: Chapter 5/data/raw/POLITY5_PRC_WIDEF.csv.

Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.

Custom License

https://www.systemicpeace.org/inscrdata.html

https://www.systemicpeace.org/inscrdata.html

Marshall, M.G. and Gurr, T.R. 2020. "Polity5 Project: Political Regime Characteristics and Transitions, 1800–2018" [dataset]. Center for Systemic Peace. https://www.systemicpeace.org. Accessed December 2025.

OECD Policy Instruments for the Environment (PINE) Database

Data accessed in May 2025. 2024 instrument-level extract. File location: Chapter 6/data/raw/OECD-PINEVersion 2024.xlsx.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://www.oecd.org/en/data/datasets/policy-instruments-for-the-environment-pine-database.html

OECD. 2024. "Policy Instruments for the Environment (PINE) Database" [dataset]. https://www.oecd.org/en/data/datasets/policy-instruments-for-the-environment-pine-database.html. Accessed May 2025.

OECD Environmentally Related Tax Revenue (ERTR) Dataset

Data accessed in May 2025. 2024 extract. File location: Chapter 6/data/raw/OECD_PINE_ERTR_Version2024.xlsx.

Data is publicly available and included in the reproducibility package.

OECD Terms and Conditions

https://www.oecd.org/en/about/terms-conditions.html

https://data-explorer.oecd.org/vis?bp=true&df%5Bag%5D=OECD.ENV.EPI&df%5Bds%5D=dsDisseminateFinalDMZ&df%5Bid%5D=DSD_ERTR%40DF_ERTR&df%5Bvs%5D=1.0

OECD. 2024. "Environmentally Related Tax Revenue (ERTR) Dataset" [dataset]. Accessed May 2025.

Total Carbon Price (TCP) Dataset

Data accessed in August 2025. Four income-group files: high-income, low-income, lower-middle-income, and upper-middle-income economies. Available via World Bank PowerBI dashboard (requires login). File locations: Chapter 6/data/raw/Total Carbon Price - *.xlsx.

Data access was granted directly to the study authors by the data owners. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package. It can be accessed by World Bank Staff.

Custom License

https://app.powerbi.com/groups/me/apps/19be3305-5722-4504-ab00-52c5da90be3c/reports/8051d9ff-8f9a-4a91-895e-b2840d7b0e6d/d0afea472828de09f677

Agnolucci, P. et al. 2023. "Total Carbon Price (TCP) Dataset" [dataset]. World Bank Group. Accessed August 2025.

Author-Provided Research Data (Chapter 8)

Six datasets shared directly by paper authors for use in this publication. All are restricted and cannot be redistributed. (1) Event-study estimates of worker earnings around moves between domestic and multinational firms (regression_output_baseline.txt), from Alfaro-Urena, Manelici, and Vasquez (2021), accessed July 2025; (2) Expected pharmaceutical prices by buyer type (data_scatterplot.csv), from Best, Chaintreau, Naritomi, and Szerman (2025), accessed July 2025; (3) Effective tax rates across Brazil's income distribution (Copy of Graph_ETRs_Brazil.xlsx), from Palomo et al. (2025), accessed April 2026; (4) Income composition across top-income groups in Honduras (Figure3b_data.csv), from Del Carmen et al. (2025), accessed July 2025; (5) Daily B2B and B2C e-invoice transaction quantities and values in Rio Grande do Sul (PRR_SEFAZ-RS_NFCeNFeQuantidadesValores.xlsx), from SEFAZ-RS Boletim Economico-Tributario No. 12, accessed August 2025; (6) Firm density and desk-audit payments around the tax-to-sales audit-risk threshold (figure3_meta_data.csv; figure5_meta_data.csv), from Li and Wang (2025), accessed August 2025. File locations: Chapter 8/data/authors_metadata/.

Data access was granted directly to the study authors by the data owners. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.

Custom License

Various authors. 2021–2025. Author-provided research data for Chapter 8 [datasets]. Shared directly with the authors of Raising Revenue Right. Accessed July 2025–August 2025.