Data coverage
Honest coverage, per source. Absence of data is shown as absence — never guessed, never padded.
| Dataset | Jurisdictions | Detail | Fetched |
|---|---|---|---|
| Jurisdiction register | 224 | World Bank base + coverage flags | — |
| Tax-to-GDP, general govt (OECD RSGLOBAL) | 131 | annual since 2010 | 2026-08-16 – 2026-10-05 stale · oldest 58d |
| Tax-to-GDP, central govt (World Bank) | 40 | fallback where OECD absent | 2026-10-05 |
| Full tax structure by category (OECD) | 131 | category × sector × year | 2026-08-16 – 2026-10-05 stale · oldest 58d |
| ISORA administration survey (IMF) | 182 | 92 indicators · 47549 rows | 2026-10-05 |
| ITTI tax-technology survey (OECD) | 108 | 134 questions · 10378 rows | 2026-08-13 – 2026-10-06 stale · oldest 60d |
| Anti-avoidance regimes (OECD QDD) | 146 | CFC · interest limitation · CbCR · IP regimes | 2026-10-06 |
| Effective corporate tax rates (OECD) | 103 | baseline EATR/EMTR | 2026-10-06 |
| Headline statutory rates (PwC) | 144 | PIT/CIT/VAT/CGT/WHT/wealth/inheritance/gift, as stated | 2026-10-03 |
| Authority-reported enforcement statistics | 14 | audits, compliance yield, prosecutions, tax gap etc. as each authority states them | 2026-10-05 |
| Enforcement matrix claims | 201 | 1207 verified or survey-derived cells | — |
Fetched: one date means every row of that source was fetched within a week of it. A range (oldest – newest) means rows were last fetched on different days — the left date is the oldest row, the right the newest. The refresh is monthly; a source whose oldest row has gone more than 45 days without being re-fetched is marked stale. For authority statistics the date is when the quote was last machine-verified.
Sources: OECD Revenue Statistics (Global), OECD Corporate Tax Statistics, OECD Inventory of Tax Technology Initiatives, IMF/OECD/CIAT/IOTA ISORA, World Bank, PwC Worldwide Tax Summaries, national tax authority annual reports. Manual evidence cells are machine-verified against their sources; survey-derived cells cite the dataset.