IMF-国际货币基金组织世界收入纵向数据库的方法和概述（英）

Methodology and Overview of the IMF’s World Revenue Longitudinal DatabaseMario Mansour, Marijn Verhoeven, Fayçal Sawadogo, and Benedict Chu Sheen TanTNM/2025/04N O T E S & M A N U A L SN O T E S & M A N U A L STECHNICALTECHNICALTECHNICAL NOTES AND MANUALSMethodology and Overview of the IMF’s World Revenue Longitudinal DatabaseMario Mansour, Marijn Verhoeven, Fayçal Sawadogo, and Benedict Chu Sheen TanAuthorized for distribution by Ruud de Mooij This note presents the methodology behind the IMF’s World Revenue Longitudinal Database, a comprehensive data set that tracks government revenue trends since the early 1990s. With data for 193 countries, including 190 IMF member countries, the World Revenue Longitudinal Database provides policymakers, researchers, and the public with invaluable insights into the evolution of the level and composition of revenues and tax revenues. It is a unique, consistent, and reliable source for comparing countries around the world, helping to shape policies that support the Sustainable Development Goals, climate action, and economic equity. The note also presents revised estimates for the tax potential for three country income groups. Updated annually, the database and accompanying technical note provide a concise overview of recent revenue developments, data revisions, and methodological improvements, making it an essential resource for understanding revenue mobilization developments at the global level.© 2025 International Monetary FundCover Design: IMF Creative SolutionsCataloging-in-Publication DataIMF LibraryNames: Mansour, Mario, author. | Verhoeven, Marijn, author. | Sawadogo, Fayçal, author. | Tan, Benedict Chu Sheen, author. | International Monetary Fund, publisher. Title: Methodology and overview of the IMF’s world revenue longitudinal database / Mario Mansour, Marijn Verhoeven, Fayçal Sawadogo, and Benedict Chu Sheen TanOther titles: Technical notes and manuals.Description: Washington, DC : International Monetary Fund, 2025. | Feb. 2025. | Includes bibliographical references.Identifiers: ISBN: 9798400291982 (paper) 9798400293597 (ePub) 9798400293573 (web PDF)Subjects: LCSH: Tax revenue estimating. | Revenue. | Finance, Public.Classification: LCC HJ2351.M3 2025DISCLAIMER:This Technical Note should not be reported as representing the views of the IMF. The viewsexpressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.Recommended citation:Mansour, Mario, Marijn Verhoeven, Fayçal Sawadogo, and Benedict Chu Sheen Tan. 2025. “Methodology and Overview of the IMF’s World Revenue Longitudinal Database.” IMF Technical Notes and Manuals 2025/04. International Monetary Fund, Washington, DC.Please send orders to:International Monetary Fund, Publication ServicesPO Box 92780, Washington, DC 20090, USATel: (202) 623–7430 | Fax: (202) 623–7201publications@IMF.orgeLibrary.IMF.orgbookstore.IMF.orgContentsI. Introduction . . . . . . . .