ICTD/UNU-WIDER Government Revenue Dataset (GRD)ICTD/UNU-WIDER 政府财政收入数据集 (GRD)

The UNU-WIDER Government Revenue Dataset (GRD) provides the most complete cross-country panel of government revenue and tax statistics, covering approximately 196 countries from 1980 to the present. Data are compiled from OECD Revenue Statistics, IMF Government Finance Statistics, and IMF Article IV Staff Reports, with careful harmonization across sources.

Variables include total revenue (with and without grants), direct and indirect taxes, taxes on income (PIT/CIT), taxes on goods and services (including VAT and excises), taxes on international trade, non-tax revenue, and social contributions — all reported in local currency units and as shares of GDP. The dataset distinguishes between central and general government where possible.

UNU-WIDER 政府财政收入数据集（GRD）提供了最完整的跨国财政收入与税收统计面板数据，覆盖约 196 个国家，时间跨度自 1980 年至今。数据整合自 OECD 收入统计、IMF 政府财政统计和 IMF 第四条磋商报告，经过审慎的跨来源协调。

变量涵盖总收入（含/不含赠款）、直接税与间接税、所得税（个人所得税/企业所得税）、商品与服务税（含增值税和消费税）、国际贸易税、非税收入和社会缴款——均以本币单位和GDP 占比报告，并尽可能区分中央政府和一般政府口径。