Data

War PIT Dataset – v.0.2

The War PIT dataset provides yearly data on the combined top marginal personal income tax rate in 61 conflict-affected low-and middle-income countries between 1960 and 2020. The primary purpose of the data is to provide an indicator of tax redistribution, and particularly the tax burden placed on the rich, in concerned states over an extended time-period. The data is available in two formats:

  • Excel (country-separated, includes notes on sources, reliability, and method of calculation)
  • Stata (reduced).

Further information on the data, sources, and coding procedure are presented in the War PIT Codebook (v.0.2) Precise sources and detailed comments for each country is compiled in country-background notes, available upon request.

War Tax Dataset – v.0.3

The War Tax Dataset covers an exhaustive sample of war taxes – i.e, taxes directly motivated by the cost of armed conflict – introduced across the world between 1960 and 2020. Version 0.3 was published in April 2021, and contains basic data on 65 war taxes. It is available in two formats:

Further information on data, sources, and coding procedure are presented in the War Tax Codebook (v.0.3). Detailed documentation for each country is available upon request.