{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-08-21","version":"1"},"project_desc":{"authoring_entity":[{"name":"Pierre Bachas","affiliation":"World Bank","email":"pbachas@worldbank.org"},{"name":"Oyebola Okunogbe","email":"ookunogbe@worldbank.org","affiliation":"World Bank"},{"name":"Mahvish Shaukat","affiliation":"World Bank","email":"mshaukat@worldbank.org"},{"name":"Dario Tortarolo","affiliation":"World Bank","email":"dtortarolo@worldbank.org"}],"title_statement":{"title":"Reproducibility package for Raising Revenue Right: A Roadmap For Domestic Resource Mobilization","idno":"FR_WLD_2026_735"},"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file.","software":[{"name":"Stata","version":"19.5 MP"}],"scripts":[{"title":"Reproducibility package for Raising Revenue Right: A Roadmap For Domestic Resource Mobilization","date":"2026-08","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"FR_WLD_2026_735","zip_package":"FR_WLD_2026_735.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-08-21","abstract":"Raising revenue\u202fright\u202fis\u202fa\u202fdefining challenge for\u202femerging\u202fmarkets and developing economies (EMDEs). Government revenues have not kept pace with spending, squeezing fiscal space. Many tax systems are also inefficient, distorting economic activity with high tax rates, narrow tax bases, and many loopholes. Fairness is also lacking as the combined effect of taxes and transfers in many countries leaves more people in poverty than it lifts out.\n \nThis Policy Research Report argues that countries can do better. It presents an integrated framework to help policymakers identify the best combination of efficiency and fairness for raising a given amount of revenue\u2014an ideal referred to as the fiscal frontier. To reach the fiscal frontier, the report argues that countries should leverage three major transformations in the fiscal landscape: technological advances, greater transparency enabled by international cooperation, and new insights on trust and the political economy of taxation. Together, these forces equip governments with richer information, sharper policy guidance, and more powerful tools for execution, enabling public finance systems to raise needed revenues while improving efficiency and fairness. ","geographic_units":[{"name":"World","code":"WLD"}],"output":[{"type":"Flagship & Reports","description":"World Bank Reports & Flagship ","title":"Raising Revenue Right: A Roadmap For Domestic Resource Mobilization","uri":"https:\/\/hdl.handle.net\/10986\/45448","doi":"https:\/\/doi.org\/10.1596\/978-1-4648-2034-2"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Run time: ~ 10 minutes.","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.","license":[{"name":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Maria Sol Bernasconi","affiliation":"World Bank","email":"mbernasconi@worldbank.org"},{"name":"Gaston Bernheim","email":" gbernheimportela@worldbank.org  ","affiliation":"World Bank"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"datasets":[{"name":"World Development Indicators","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators","citation":"World Bank. 2025. \"World Development Indicators\" [dataset]. https:\/\/databank.worldbank.org\/source\/world-development-indicators. Accessed 2025."},{"name":"World Bank Country and Lending Groups","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","uri":"https:\/\/datahelpdesk.worldbank.org\/knowledgebase\/articles\/906519-world-bank-country-and-lending-groups","citation":"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."},{"name":"Country Complexity Rankings","note":"Data accessed in February 2026. File location: Chapter 0\/data\/raw\/Country Complexity Rankings 2023.csv.","access_type":"Data is publicly available and included in the reproducibility package.","license":"The Atlas of Economic Complexity License","license_uri":"https:\/\/atlas.hks.harvard.edu\/data-downloads","uri":"https:\/\/atlas.hks.harvard.edu\/","citation":"Growth Lab at Harvard University. 2023. \"Country Complexity Rankings\" [dataset]. Atlas of Economic Complexity. https:\/\/atlas.hks.harvard.edu\/. Accessed February 2026."},{"name":"International Survey on Revenue Administration (ISORA)","note":"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\u20132022 and 2018\u20132023), 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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Public (Terms & Conditions)","license_uri":"https:\/\/www.imf.org\/en\/about\/copyright-and-terms","uri":"https:\/\/data.imf.org\/en\/datasets\/ISORA:ISORA_LATEST_DATA_PUB","citation":"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."},{"name":"International Tax Institutions (ITI) Database","note":"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.","access_type":"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.","license":"Custom License","uri":"https:\/\/www.rsit-uni-tuebingen.de\/data\/","citation":"Wamser, G., Merlo, V., Ruf, M., St\u00e4hler, 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."},{"name":"World Bank Enterprise Surveys","note":"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.","access_type":"Data is publicly available but does not allow redistribution and is not included in the reproducibility package.","license":"World Bank Enterprise Surveys Terms of Use","license_uri":"https:\/\/www.enterprisesurveys.org\/en\/citing-the-data","uri":"https:\/\/login.enterprisesurveys.org\/en\/signin","citation":"World Bank. 2025. \"Enterprise Surveys\" [dataset]. https:\/\/www.enterprisesurveys.org. Accessed April 2025 and October 2025."},{"name":"USAID Collecting Taxes Database","note":"Data accessed in April 2025. Country-level data on 20 taxation indicators (tax rates, tax structure, and tax performance) for the years 2000\u20132023 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.","access_type":"Data is included in the package. ","uri":"https:\/\/s3.amazonaws.com\/files.devdata.devtechlab.com\/Collecting+Taxes+Database\/Collecting+Taxes+Database+Technical+Note.pdf","citation":"U.S. Agency for International Development (USAID). 2025. \"Collecting Taxes Database\" [dataset]. Accessed April 2025."},{"name":"World Economic Outlook Database","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"The Use of IMF Data","license_uri":"https:\/\/www.imf.org\/en\/about\/copyright-and-terms","uri":"https:\/\/data.imf.org\/en\/datasets\/IMF.RES:WEO","citation":"IMF. 2025. \"World Economic Outlook Database\" [dataset]. https:\/\/data.imf.org\/en\/datasets\/IMF.RES:WEO. Accessed April 2025 and November 2024."},{"name":"Worldwide Governance Indicators","note":"Data accessed in May 2025. File location: Chapter 0\/data\/raw\/wgidataset_with_sourcedata.dta.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","uri":"https:\/\/www.worldbank.org\/en\/publication\/worldwide-governance-indicators","citation":"Kaufmann, D. and Kraay, A. 2025. \"Worldwide Governance Indicators\" [dataset]. https:\/\/www.worldbank.org\/en\/publication\/worldwide-governance-indicators. Accessed May 2025."},{"name":"World Inequality Database (WID)","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"WID license","uri":"https:\/\/wid.world\/","citation":"World Inequality Lab. 2025. \"World Inequality Database\" [dataset]. https:\/\/wid.world\/. Accessed May\u2013June 2025."},{"name":"IMF World Revenue Longitudinal Database (WoRLD)","note":"Data accessed in February 2025. File location: Chapter 0\/data\/raw\/world-imf2024-v1.dta.","access_type":"Data is publicly available and included in the reproducibility package.","license":"The Use of IMF Data","license_uri":"https:\/\/www.imf.org\/en\/about\/copyright-and-terms","uri":"https:\/\/www.imf.org\/en\/Topics\/fiscal-policies\/world-revenue-longitudinal-database","citation":"IMF. 2024. \"World Revenue Longitudinal Database (WoRLD)\" [dataset]. https:\/\/www.imf.org\/en\/Topics\/fiscal-policies\/world-revenue-longitudinal-database. Accessed February 2025."},{"name":"Global Tax Expenditures Database (GTED)","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International","license_uri":"https:\/\/zenodo.org\/records\/17312217","uri":"https:\/\/zenodo.org\/records\/17312217","citation":"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."},{"name":"Kakwani and Reynolds-Smolensky Indexes","note":"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.","access_type":"Data access was granted directly to the study authors by the data owners. It is included in the reproducibility package.","license":"Custom License","citation":"Mylonas, V. and Thomas, A. Forthcoming. \"Personal Income Tax Progressivity around the World: A Simplified Modeling Approach\" [dataset]. Accessed October 2025."},{"name":"VAT Registration Thresholds","note":"Data accessed in May 2025. Sourced from IMF Tax Policy Assessment Framework (TPAF). File location: Chapter 2\/data\/raw\/VAT_threshold_IMF.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","license":"The Use of IMF Data","license_uri":"https:\/\/www.imf.org\/en\/about\/copyright-and-terms","uri":"https:\/\/www.imf.org\/external\/np\/fad\/tpaf\/pages\/vat.htm","citation":"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."},{"name":"Raising Revenue Right \u2013 Author-Compiled Datasets","note":"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\u201324 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\u201324, 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. ","access_type":"Data is forthcoming in the World Bank Development Data Hub.","citation":"Authors' compilation. 2025\u20132026. \"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\u2013May 2026."},{"name":"Digital Public Infrastructure Map","note":"Data accessed in March 2026. File location: Chapter 3\/data\/raw\/2025.Q4.CountryDPITracker_Dataset.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","uri":"https:\/\/dpimap.org\/","citation":"UCL Institute for Innovation and Public Purpose (IIPP). 2026. \"Digital Public Infrastructure Map\" [dataset]. https:\/\/dpimap.org\/. Accessed March 2026.\n"},{"name":"OECD Inventory of Tax Technology Initiatives (ITTI)","note":"Data accessed in 2023. Multiple modules from the OECD Global Survey on Digitalisation 2021 used: Digital identity (DI1\u2013DI3), Data management (DM1\u2013DM4), Taxpayer touchpoints online services (TT1\u2013TT5), Tax rule management and application \u2013 AI (TRM3), Structure Governance (SG2), Skills (SG3). File locations: Chapter 3\/data\/raw\/DI1.xlsx through SG3.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"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","citation":"OECD. 2021. \"Inventory of Tax Technology Initiatives (ITTI)\" [dataset]. OECD Global Survey on Digitalisation. Accessed 2023."},{"name":"GovTech Dataset","note":"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).","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/datacatalog.worldbank.org\/public-licenses","uri":"https:\/\/datacatalog.worldbank.org\/search\/dataset\/0037889\/govtech-dataset","citation":"World Bank. 2025. \"GovTech Dataset\" [dataset]. https:\/\/datacatalog.worldbank.org\/search\/dataset\/0037889\/govtech-dataset. Accessed June 2025 and July 2026."},{"name":"OECD Analytical Activities of Multinational Enterprises (Analytical AMNE) 2024","note":"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\/.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"https:\/\/stats.oecd.org\/wbos\/fileview2.aspx?IDfile=8d0f2b17-7222-4d64-b247-ec32ce13a1ee","citation":"OECD. 2024. \"Analytical Activities of Multinational Enterprises (Analytical AMNE) 2024\" [dataset]. OECD. Accessed November 2025."},{"name":"World Inequality Report 2022 Datasets","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","uri":"https:\/\/wir2022.wid.world\/methodology\/","citation":"World Inequality Lab. 2022. \"World Inequality Report 2022 Datasets\" [dataset]. https:\/\/wir2022.wid.world\/methodology\/. Accessed July 2025."},{"name":"CEPII GeoDist Database","note":"Data accessed in October 2025. Dyadic geographic-distance database. File location: Chapter 4\/data\/raw\/dist_cepii.dta.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Etalab 2.0","license_uri":"https:\/\/www.data.gouv.fr\/","uri":"https:\/\/www.cepii.fr\/CEPII\/en\/bdd_modele\/bdd_modele_item.asp?id=6","citation":"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."},{"name":"Effective Tax Rates on Capital and Labor","note":"Data accessed in November 2025. File location: Chapter 4\/data\/raw\/Effective tax rates - Nov 2024.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","uri":"https:\/\/atlas-offshore-world.org\/download-data\/","citation":"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."},{"name":"Global Investment Competitiveness Survey 2019","note":"Data accessed in November 2025. File location: Chapter 4\/data\/raw\/gic_survey_2019_dataset.dta.","access_type":"Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.","license":"World Bank Microdata Library Terms of Use","license_uri":"https:\/\/microdata.worldbank.org\/terms-of-use","uri":"https:\/\/microdata.worldbank.org\/catalog\/3804\/study-description","citation":"World Bank Group. (2020). Global Investment Competitiveness Survey 2019 [Dataset]. World Bank, Development Data Group. https:\/\/doi.org\/10.48529\/5B2N-JK89"},{"name":"Global Effective Tax Rates","note":"Data accessed in October 2025. File location: Chapter 4\/data\/raw\/globalETR_bfjz.dta.","access_type":"Data is publicly available and included in the reproducibility package.","license":"MIT License","license_uri":"https:\/\/github.com\/pierrebachas\/Globalization_Factor_Taxation\/blob\/main\/LICENSE","uri":"https:\/\/globaltaxation.world\/","citation":"Bachas, P., Fisher-Post, M., Jensen, A., and Zucman, G. 2025. \"Global Effective Tax Rates\" [dataset]. https:\/\/globaltaxation.world\/. Accessed October 2025."},{"name":"Real Estate Holdings in Dubai and Crypto Transactions Data","note":"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 Alstads\u00e6ter 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.","access_type":"Data is publicly available and included in the reproducibility package.","citation":"Authors' compilation. 2025. \"Real Estate Holdings in Dubai and Crypto Transactions\" [dataset]. Based on Alstads\u00e6ter 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."},{"name":"OECD Global Revenue Statistics Database","note":"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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"https:\/\/www.oecd.org\/en\/data\/datasets\/global-revenue-statistics-database.html","citation":"OECD. 2024. \"Global Revenue Statistics Database\" [dataset]. https:\/\/www.oecd.org\/en\/data\/datasets\/global-revenue-statistics-database.html. Accessed November 2025."},{"name":"Open Ownership \u2013 Worldwide Action on Beneficial Ownership Transparency","note":"Data accessed in October 2025. File location: Chapter 4\/data\/raw\/oo_all_country_data_oct_2025.csv.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/www.openownership.org\/en\/terms\/","uri":"https:\/\/www.openownership.org\/en\/map\/","citation":"Open Ownership. 2025. \"Worldwide Action on Beneficial Ownership Transparency\" [dataset]. https:\/\/www.openownership.org\/en\/map\/. Accessed October 2025."},{"name":"OECD Country-by-Country Reporting (CbCR) \u2013 Aggregate Totals by Jurisdiction","note":"Data accessed in November 2025. File location: Chapter 4\/data\/raw\/Table 1 Aggregate totals by jurisdiction.csv.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"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","citation":"OECD. 2025. \"Country-by-Country Reporting (CbCR): Aggregate Totals by Jurisdiction\" [dataset]. OECD Corporate Tax Statistics. Accessed November 2025."},{"name":"Tax Haven Country List","note":"Data accessed in October 2025. Combined list from Johannesen and Zucman (2014) and Gravelle (2022), as used in Alstads\u00e6ter 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.","access_type":"Data is publicly available and included in the reproducibility package.","citation":"Authors' compilation based on Alstads\u00e6ter et al. (2023), Johannesen and Zucman (2014), and Gravelle (2022). Accessed October 2025."},{"name":"World Bank Official Boundaries (Admin 0)","note":"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\/.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 International (CC BY 4.0)","license_uri":"https:\/\/datacatalog.worldbank.org\/public-licenses","uri":"https:\/\/datacatalog.worldbank.org\/search\/dataset\/0038272\/world-bank-official-boundaries","citation":"World Bank. 2025. \"World Bank Official Boundaries\" [dataset]. https:\/\/datacatalog.worldbank.org\/search\/dataset\/0038272\/world-bank-official-boundaries. Accessed June 2025."},{"name":"Afrobarometer Merged Datasets","note":"Data accessed in November 2025. Three rounds used: (1) Round 5, 34 countries, 2011\u20132013 (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).","access_type":"Data is publicly available and included in the reproducibility package.","license":"Afrobarometer Terms of Use","uri":"https:\/\/www.afrobarometer.org\/data\/merged-data\/","citation":"Afrobarometer. 2025. \"Afrobarometer Merged Datasets, Rounds 5, 8, and 9\" [dataset]. https:\/\/www.afrobarometer.org\/data\/merged-data\/. Accessed November 2025."},{"name":"EVS\/WVS Joint Dataset (ZA7505)","note":"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.","access_type":"Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.","license":"GESIS Data Archive Terms of Use","license_uri":"https:\/\/search.gesis.org\/research_data\/ZA7505","uri":"https:\/\/search.gesis.org\/research_data\/ZA7505","citation":"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."},{"name":"Polity5 Project: Political Regime Characteristics and Transitions, 1800\u20132018","note":"Data accessed in December 2025. File location: Chapter 5\/data\/raw\/POLITY5_PRC_WIDEF.csv.","access_type":"Data is publicly available but does not allow redistribution and it is not included in the reproducibility package.","license":"Custom License","license_uri":"https:\/\/www.systemicpeace.org\/inscrdata.html","uri":"https:\/\/www.systemicpeace.org\/inscrdata.html","citation":"Marshall, M.G. and Gurr, T.R. 2020. \"Polity5 Project: Political Regime Characteristics and Transitions, 1800\u20132018\" [dataset]. Center for Systemic Peace. https:\/\/www.systemicpeace.org. Accessed December 2025."},{"name":"OECD Policy Instruments for the Environment (PINE) Database","note":"Data accessed in May 2025. 2024 instrument-level extract. File location: Chapter 6\/data\/raw\/OECD-PINEVersion 2024.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"https:\/\/www.oecd.org\/en\/data\/datasets\/policy-instruments-for-the-environment-pine-database.html","citation":"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."},{"name":"OECD Environmentally Related Tax Revenue (ERTR) Dataset","note":"Data accessed in May 2025. 2024 extract. File location: Chapter 6\/data\/raw\/OECD_PINE_ERTR_Version2024.xlsx.","access_type":"Data is publicly available and included in the reproducibility package.","license":"OECD Terms and Conditions","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html","uri":"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","citation":"OECD. 2024. \"Environmentally Related Tax Revenue (ERTR) Dataset\" [dataset]. Accessed May 2025."},{"name":"Total Carbon Price (TCP) Dataset","note":"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.","access_type":"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. ","license":"Custom License","uri":"https:\/\/app.powerbi.com\/groups\/me\/apps\/19be3305-5722-4504-ab00-52c5da90be3c\/reports\/8051d9ff-8f9a-4a91-895e-b2840d7b0e6d\/d0afea472828de09f677","citation":"Agnolucci, P. et al. 2023. \"Total Carbon Price (TCP) Dataset\" [dataset]. World Bank Group. Accessed August 2025."},{"name":"Author-Provided Research Data (Chapter 8)","note":"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\/.","access_type":"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.","license":"Custom License","citation":"Various authors. 2021\u20132025. Author-provided research data for Chapter 8 [datasets]. Shared directly with the authors of Raising Revenue Right. Accessed July 2025\u2013August 2025."}],"technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: INTEL(R) XEON(R) PLATINUM 8562Y+ 2.80 GHz (2 processors)\n\u2022 Memory available: 128.0 GB","reproduction_instructions":"To reproduce the findings in this paper, a replicator must:\n1. **Secure Access to Data:** Access the datasets not included in the package. See the Datasets section for more details.\n2. **Run the Package:** Update the working directory in line 10 of the do-file `main`, and run it.\n\nSince not all the data is included, the package includes the results produced by replicators. These files can be used to review the results presented in the paper.","contributors":[{"name":"Katy Bergstrom","email":"kbergstrom@tulane.edu","affiliation":"Tulane University"},{"name":"Maria Sol Bernasconi","email":"mbernasconi@worldbank.org","affiliation":"World Bank"},{"name":"Gaston Bernheim","email":"gbernheimportela@worldbank.org","affiliation":"World Bank"},{"name":"Anne Brockmeyer","email":"abrockmeyer@worldbank.org","affiliation":"World Bank"},{"name":"William Dodd","affiliation":"Tulane University","email":"wdodds@tulane.edu"},{"name":"Yi Jie Gwee","affiliation":"World Bank","email":"ygwee@worldbank.org"},{"name":"Thiago Scot","email":"tscot@worldbank.org","affiliation":"World Bank"},{"name":"Alastair Thomas","email":"athomas@worldbank.org","affiliation":"World Bank"},{"name":"Jon Jellema","email":"jrjellema@gmail.com","affiliation":"World Bank"},{"name":"Fabrizio Santoro","affiliation":"International Centre for Tax & Development","email":"f.santoro@ids.ac.uk"}]},"datacite":{"creators":[{"givenName":"Dario","familyName":"Tortarolo","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Pierre","familyName":"Bachas","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Oyebola","familyName":"Okunogbe","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"nameType":"Personal","givenName":"Mahvish","familyName":"Shaukat","affiliation":[{"affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","name":"World Bank","schemeUri":"https:\/\/ror.org"}]}],"titles":[{"lang":"en","title":"Reproducibility package for Raising Revenue Right: A Roadmap For Domestic Resource Mobilization"},{"title":"FR_WLD_2026_735","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/FR_WLD_2026_735","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}