A Scale Paradox in the Tax Burden of 125 Economies

Description

This dataset contains the harmonised panel data and estimation codes for the paper "A Scale Paradox in the Tax Burden of 125 Economies, 2000-2024". The panel covers 2,809 country-year observations across 125 economies from 2000 to 2024. Raw data were extracted programmatically from the OECD Global Revenue Statistics Database (general government basis, S13), OECD Corporate Tax Statistics, and the World Bank World Development Indicators. The dataset includes variables on the tax-to-GDP ratio, population aged 65 and over, log GDP per capita, trade openness, government expenditure, statutory corporate income tax rates, and log population. It also contains the complete estimation output and code used to generate Tables 1-12 and the Appendices.

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