variables: 816292

This table contains all the variables of all the datasets we have at Our World In Data. Note that this includes only the information about the variables like name and default display settings, not the data itself.

Data license: CC-BY

This data as json

id name unit description createdAt updatedAt code coverage timespan datasetId sourceId shortUnit display columnOrder originalMetadata grapherConfigAdmin shortName catalogPath dimensions schemaVersion processingLevel processingLog titlePublic titleVariant attributionShort attribution descriptionShort descriptionFromProducer descriptionKey descriptionProcessing licenses license grapherConfigETL type sort dataChecksum metadataChecksum
816292 Direct taxes excluding social contributions and including resource revenue (as a share of GDP) % of GDP   2023-11-09 17:39:47 2024-07-08 17:02:50     1980-2022 6294   % 
{
    "name": "Direct taxes excluding social contributions and including resource revenue",
    "unit": "% of GDP",
    "shortUnit": "%",
    "tolerance": 5,
    "numDecimalPlaces": 1
}
 0     direct_ex_sc_inc_rt grapher/unu_wider/2023-11-01/government_revenue_dataset/government_revenue_dataset#direct_ex_sc_inc_rt   2 major           It is composed of total direct tax only. The variable Taxes captures tax collected regardless of sources (i.e., unless otherwise defined, this includes resource-based taxes). These follow the definition of taxes found in both the IMF’ Government Finance Statistics Manual (GFSM) and OECD Revenue Statistics Interpretive Guide as ‘compulsory, unrequited …’ payments to the government (IMF 2014; OECD 2020). Direct taxes include taxes on income, profits and capital gains, taxes on payroll and workforce as well as taxes on property. Please note that the total values of direct taxes may sometimes exceed the sum of the aforementioned sub-components, owing to revenue that is unclassified among these subcomponents. When specified as direct taxes excluding resource revenue, direct taxes comprise non-resource taxes on the mentioned sub-components (e.g., excluding corporate taxes accruing from entities engaged in the extraction of natural resource). Regarding natural resources, please note that they refer to natural resources that include a significant component of economic rent, primarily from oil and mining activities. 
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 The source provides their data with caution notes, classifying them as follows: 1. Accuracy, quality or comparability of data questionable. 2. Un-excluded resource revenues/taxes are significant but cannot be isolated from total revenue/taxes. 3. Un-excluded resource revenue/taxes are marginal but non-negligible and cannot be isolated from total revenue/taxes. 4. Inconsistencies with social contributions. We have excluded from our dataset the observations flagged with caution note 1.       float 
[]
 36511dcff69ba8f102ecff6e1abc2af9 efabbf203662a09f8dd52199d69e3f67

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