Government Revenue Dataset (2021): variable description

Fiscal dependence on extractive revenues: Measurement and concepts

“…12 For further information on construction and contents of the GRD, see Prichard et al (2014), McNabb (2017, Oppel et al (2021). 13 For a limited number of observations this is even further disaggregated to the level of the individual tax (such as corporate income tax (CIT), or indirect taxes).…”

Social protection expansions during crisis and fiscal space: From ad hoc to durable solutions?

“…One is the GRD provided by UNU-WIDER (2021a). The GRD is a comprehensive database which includes information on government tax as well as nontax revenues, social contributions, and grants, available as a percentage of GDP (Oppel et al 2021) The database allows for disaggregation by the type of policy and the source of financing policy measures. This study includes only the 7,152 policy measures recorded in the first year of the pandemic-2020-and thus excludes 750 policy measures introduced in 2021.…”

Climate vulnerability and government resource mobilization in developing countries

“…where 𝐺𝐺𝐺𝐺𝑖𝑖 𝑖𝑖 represents the level of the government revenue tax of country 𝑖𝑖 over period 𝑖𝑖 and is composed of two main categories: (i) government revenue, which takes into account taxes, nontax revenues, and social contributions (Oppel et al 2021); and (ii) taxes, consisting of direct taxes and indirect taxes. 𝑐𝑐𝑐𝑐𝑖𝑖 𝑖𝑖 is the measure of climate vulnerability that captures the degree of reliability of an economy to climate hazards and its ability to adapt.…”