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The TaxDev employment income taxes dataset and technical guide


Written by Kyle McNabb

The Center for Tax Analysis in Developing Countries (TaxDev) employment income taxes dataset (EITD) is a panel dataset containing information on the personal income taxes and social security contributions faced by employees around the world.

Version 2.0 of the EITD, released in June 2023, now contains data for a total of 87 countries, due to the inclusion of an additional 33 countries from Latin America and the Caribbean. The intention of the EITD is to make available a panel dataset for research and policy-making purposes, which allows for the analysis of taxes on employment income, namely wages and salaries. We encourage input and collaboration from our users and the wider research/policy-making community. If you have comments, suggestions or ideas for improvement, please do not hesitate to get in touch with Kyle McNabb.

Please see the technical guide for a description of the EITD (v1.0 – Africa). It covers in detail the sources consulted, construction, strengths and limitations of the dataset. It also includes detailed country-by-country notes for African countries. An updated version 2.0 of the technical guide is forthcoming.