GTAP Resources: Resource Display
| GTAP Resource #7917 |
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"Chapter 15: Income and Factor Taxes" Authors: Corong, Erwin, Yutaro Inoue and Maria Filipa Seara Pereira Abstract From its first release, the GTAP Data Base has had the implicit capability to record income and factor employment tax payments. Factor employment taxes include those such as payroll taxes, social security levies, and land taxes. Although no arrays have represented these data explicitly, they are implicit as the difference between different valuations of primary factor flows. Income tax, by factor (endowment) type and region is the difference between the value paid by firms at basic prices (EVFB) and the tax-exclusive value received by factor suppliers or owners of factors (EVOS). On the other hand, factor employment tax, by factor, industry and region is the difference between the basic value paid by firms to employ factors (EVFB), and the purchasers’ value (EVFP). In early releases, however, this capability was unused; the relevant valuations were equated, so that the implicit tax payments were zero. In GTAP 5, the capability was used, but in a limited way, to represent land-based and capital-based components of domestic support to agriculture (Dimaranan 2002). These were represented as income subsidies, leaving income taxes and factor employment taxes still unrepresented. Since GTAP Data Base 6, comprehensive data for income and factor employment taxes have been incorporated. Our principal data source is the International Monetary Fund’s Government Finance Statistics, IMF GFS (IMF 2026a). Since GTAP Data Base 11, data from the OECD (Organisation for Economic Cooperation and Development) Global Revenue Statistics Data Base (OECD 2026) have also been extracted to complement the IMF GFS database. |
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- GTAP Data Base and extensions |
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Public Access  GTAP Resource 7917 (148.7 KB) Replicated: 0 time(s)Restricted Access No documents have been attached. Special Instructions No instructions have been specified. |
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Last Modified: 4/30/2026 12:56:16 PM
