Reproducibility package for How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics
Reference ID
PP_WLD_2023_37-v01
Author(s)
Oyebola Okunogbe, Gabriel Tourek
Collections
Metadata
Created on
Nov 17, 2023
Last modified
Feb 09, 2024
Reproducibility Package
Scripts
Title
Reproducibility package for How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics
Date
2023-11
Software
Stata, R
Dependencies
- Stata: estout, grstyle, palettes, revrs, blindschemes
- R: haven, dplyr, ggplot2, reshape2, tidyverse, pracma, lubridate, scales, gt, tidymodels, sae, readxl, tidyr, foreign, grid, forcats
Notes
Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank.
Source code repository
| Repository name | URI |
|---|---|
| Reproducible Research Repository (World Bank) | https://reproducibility.worldbank.org |
Reproducibility
Technology environment
Paper exhibits were reproduced in one computer with the following specifications:
- OS: Windows 10 Enterprise, version 21H2
- Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.9GHz (20 CPUs)
- Memory available: 128 GB
- Software version: Stata/MP 18.0, R 4.2.1
Technology requirements
4 minutes runtime
Reproduction instructions
Follow instructions in the README to recreate the environments and reproduce the results.
Data
Datasets
Name
UNU-WIDER Government Revenue Dataset
Note
Contains country-level measures of tax variables. The dataset copy used by the authors is included in the replication directory in Data/01_base/unuwider_data.
Access policy
Data is public and included in the reproducibility package.
Data URL
https://doi.org/10.35188/UNU-WIDER/GRD-2022
Name
UNU-WIDER World Income Inequality Database
Note
Contains country-level measures of inequality. The dataset copy used by the authors is included in the replication directory in Data/01_base/unuwider_data.
Access policy
Data is public and included in the reproducibility package.
Data URL
https://doi.org/10.35188/UNU-WIDER/WIID-300622
Name
International Survey on Revenue Administration (CIAT, IMF, IOTA, OECD 2022)
Note
Contains survey data collected from national tax authorities. The dataset copies used by the authors is included in the replication directory in Data/01_base/rafit_data.
Access policy
Data is public and included in the reproducibility package.
Data URL
https://www.imf.org/en/Capacity-Development/Training/ICDTC/Courses/ISORA
Name
OECD Inventory of Tax Technology Initiatives 2023 - Global Survey on Digitalisation
Note
Contains inventory of tools and digitization solutions implemented by national tax authorities. The dataset copies used by the authors is included in the replication directory in Data/01_base/taxtech_data.
Access policy
Data is public and included in the reproducibility package.
Data URL
https://www.oecd.org/tax/forum-on-tax-administration/tax-technology-tools-and-digital-solutions/
Name
Lagos State Government Digest of Statistics (2006, 2010, 2013)
Note
Contains measures of revenues for Lagos State, Nigeria. The dataset manually entered from the gazettes by the authors is included in the replication directory in Data/01_base/lagos_data
Name
Details of existing taxation studies
Note
Contains details of interventions and measures of effect sizes as described in existing studies of taxation. These details were compiled from individual publications by the authors. The dataset compiled by the authors is included in the replication directory in Data/01_base/intervention_data.
Data statement
All data is public and contained in the reproducibility package.
Description
Output
Type
Published Paper
Title
How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics
Authors
Oyebola Okunogbe, Gabriel Tourek
URL
https://www.aeaweb.org/articles?id=10.1257/jep.38.1.81
DOI
https://doi.org/10.1257/jep.38.1.81
Authors
| Author | Affiliation | |
|---|---|---|
| Oyebola Okunogbe | World Bank | ookunogbe@worldbank.org |
| Gabriel Tourek | University of Pittsburgh | gabriel.tourek@pitt.edu |
Date of production
2023-11
Scope and coverage
Geographic locations
| Location | Code |
|---|---|
| World | WLD |
Disclaimer
Disclaimer
The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.
Access and rights
License
| Name | URI |
|---|---|
| Modified BSD3 | https://opensource.org/license/bsd-3-clause/ |
Contacts
Contacts
| Name | Affiliation | |
|---|---|---|
| Oyebola Okunogbe | World Bank | ookunogbe@worldbank.org |
| Reproducibility WBG | World Bank | reproducibility@worldbank.org |
Information on metadata
Producers
| Name | Abbreviation | Affiliation | Role |
|---|---|---|---|
| San Martin | LESM | World Bank | Junior data scientist |
Date of Production
2023-11-16
Document version
1