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The TaxDev employment income taxes dataset and technical guide

Toolkit/guidelines

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 and employment income taxes faced by employees. This first iteration, v1.0, focuses on African countries from the mid-1990s to 2020. Future updates will extend coverage to other regions, with a view to attaining near-global coverage in the future.

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.