Technical Note
Government Revenue Dataset (2021): variable description

This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). This document specifically focuses on the composition of variables in the GRD (version August 2021) and across the underlying sources, namely the OECD Revenue Statistics, the IMF Government Finance Statistics, and the IMF Article IV Staff Reports. We provide the general rationale as well as the specific statistical tax codes of aforementioned sources for each variable included in the dataset.