Data coverage
Honest coverage, per source. Absence of data is shown as absence — never guessed, never padded.
| Dataset | Jurisdictions | Detail | Last fetched |
|---|---|---|---|
| Jurisdiction register | 224 | World Bank base + coverage flags | — |
| Tax-to-GDP, general govt (OECD RSGLOBAL) | 129 | annual since 2010 | 2026-08-16 |
| Tax-to-GDP, central govt (World Bank) | 40 | fallback where OECD absent | 2026-08-16 |
| Full tax structure by category (OECD) | 129 | category × sector × year | 2026-08-16 |
| ISORA administration survey (IMF) | 182 | 92 indicators · 47549 rows | 2026-08-16 |
| ITTI tax-technology survey (OECD) | 106 | 134 questions · 10234 rows | 2026-08-13 |
| Anti-avoidance regimes (OECD QDD) | 143 | CFC · interest limitation · CbCR · IP regimes | 2026-08-13 |
| Effective corporate tax rates (OECD) | 102 | baseline EATR/EMTR | 2026-08-13 |
| Enforcement matrix claims | 201 | 1032 verified or survey-derived cells | — |
Sources: OECD Revenue Statistics (Global), OECD Corporate Tax Statistics, OECD Inventory of Tax Technology Initiatives, IMF/OECD/CIAT/IOTA ISORA, World Bank. Manual evidence cells are machine-verified against their sources; survey-derived cells cite the dataset.