Pfr基础：税收生产率

June2025 World BankEconomic Policy Global DepartmentFiscal Policy © 2025 The World Bank1818 H Street NW, Washington DC 20433 Some rights reserved This work is a product of The World Bank. The findings, interpretations, and conclusions expressed inthis work do not necessarily reflect the views of the Executive Directors of The World Bank or the The World Bank does not guarantee the accuracy, completeness, or currency of the data included in thiswork and does not assume responsibility for any errors, omissions, or discrepancies in the information,or liability with respect to the use of or failure to use the information, methods, processes, orconclusions set forth. The boundaries, colors, denominations, links/footnotes and other informationshown in this work do not imply any judgment on the part of The World Bank concerning the legal status Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of theprivileges and immunities of The World Bank, all of which are specifically reserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissemination ofits knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as Attribution—Please cite the work as follows: “Bradley Larson,PFR Fundamentals: Tax Productivity.Washington, D.C.World Bank Group.” Any queries on rights and licenses, includingsubsidiary rights, should be addressed to World BankPublications, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; Contents About the Note and Acknowledgments........................................................................................................1Introduction..................................................................................................................................................2Methodology.................................................................................................................................................3VAT C-efficiency........................................................................................................................................3CIT Productivity.........................................................................................................................................4PIT Productivity.........................................................................................................................................4Data Sources.................................................................................................................................................6Tax productivity estimates............................................................................................................................7Interpretation of estimates.........................................................................................................................11 About the Note and Acknowledgments PFR Fundamentals is a series ofanalytical and how-to notes prepared by the Fiscal Policy Unit to assisttask teams in preparing and implementing Public Finance Reviews (PFRs). This note was prepared by Bradley Larson.Overall guidance was provided by Emilia Skrok.TuanMinhLe,Alaistair Thomas,andEric Lacey providedhelpful comments and inputs.The peer reviewers were CristinaSavescu, Barbara Cunha, Rafael Chelles Barroso, and Desislava Enikova Nikolova. Introduction The ability of governmentstoraise tax revenues to finance public services and promote economicdevelopmentvariesdue toa wide variety ofeconomic,institutional, andpolitical factors.Many of thesevariables are difficult or impossible to observe, especially in data-poor environments.Nonetheless, it is Tax productivityindicatorsmeasure howwella tax system generates revenue relative to the size of thetax base and a standard tax rate.VATC-efficiency is calculated for Value Added Tax (VAT),and is a relatively well-established technique.1CITproductivityand PIT productivity arecalculated forCorporateIncome Tax (CIT)andPersonal Income Tax (PIT), respectively.2There is limitedacademicliterature on CIT productivity and PIT productivity, but they havebeen usedextensivelywithin the World Bank and byother providers of technical assistance to developing countries, including the International Monetary Thenomenclaturefor these indicators is not strictly applied, and recentPublic Finance Reviews (PFRs)have used the terms“efficiency” and “productivity” interchangeably. Thisnoteuses “tax productivity” torefer collectively to all of the indicators. It uses the term “VAT C-efficiency”to refer to the indicatorcalculated for VAT, sincethat specific termis well established in the literature, especially at the IMF(it isreferred to as the “VATrevenue ratio”by the OECD). Finally,this noteuses“CIT productivity” and “PIT Tax productivityindicators are simple, easy to calculate metrics that provide valuable insights