Note
This study employs Value-Added Tax (VAT) Declaration Data across various countries. The countries covered include Costa Rica, Eswatini, Ethiopia, France, Guatemala, Honduras, Hungary, Pakistan, Rwanda, Senegal, and Uganda. Ownership of this data rests with the national tax authorities or finance ministries of these countries. Regarding access, there are several collaborations and partnerships in place. For instance, select World Bank staff have access to the data from Costa Rica, Guatemala, Honduras, and Senegal through a collaboration with the World Bank. Data from Eswatini, Ethiopia, and Rwanda were made accessible due to collaborations with the International Centre for Tax and Development (ICTD), and Hungary's data through a partnership with the Institute for Fiscal Studies (IFS). Additionally, specific research partnerships have facilitated access to the data from Pakistan and Uganda. Notably, France's data stands out as being publicly available to researchers, although this is subject to an application process. Each country has designated contact persons for accessing their data, and more detailed information about data access, along with the full policy, is available in the data package's README file.