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Tax revenue data in Africa: the Government Revenue Dataset and African Tax Outlook in comparison

Author

Listed:
  • Frankie Mbuyamba
  • Kyle McNabb

Abstract

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research's Government Revenue Dataset. We consider the background, construction, sources, and user bases of each dataset before comparing the scope and attempting to understand where commonalities and differences lie. The bulk of the paper focuses on a quantitative comparison of ten key variables across the two datasets.

Suggested Citation

  • Frankie Mbuyamba & Kyle McNabb, 2024. "Tax revenue data in Africa: the Government Revenue Dataset and African Tax Outlook in comparison," WIDER Working Paper Series wp-2024-13, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-13
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2024-13-tax-revenue-data-Africa-comparison-GRD-ATO.pdf
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    References listed on IDEAS

    as
    1. Kyle McNabb, 2017. "Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017," WIDER Working Paper Series 184, World Institute for Development Economic Research (UNU-WIDER).
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