世界发展经济研究所：非洲税收数据：政府收入数据集与非洲税收展望的比较（英文版）

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum’s African Tax Outlook and the United Nations University World Institute for Development Economics Research Government Revenue Dataset. We consider the background, construction, sources, and user bases of each dataset before comparing the scope and attempting to understand where commonalities and differences lie. The bulk of the paper focuses on a quantitative c