Chasing the Fiscal Frontier: A Panel Quantile Regression Assessment of OECD Tax Capacity

This dataset contains the panel data used in the paper “Chasing the Fiscal Frontier: A Panel Quantile Regression Assessment of OECD Tax Capacity”. It includes macroeconomic, institutional, fiscal and socio-economic variables for 30 OECD countries over the period 2007–2022.

The data are used to estimate structural fiscal capacity and the associated tax gap using a panel quantile regression framework based on Machado and Santos Silva (2019). Variables include tax revenue (% of GDP), GDP per capita, sectoral composition, trade openness, institutional indicators (rule of law, government effectiveness), statutory tax rates, and socio-economic controls such as unemployment, education and demographic dependency.

All data are derived from publicly available sources, including OECD Revenue Statistics and the World Bank’s World Development Indicators and Worldwide Governance Indicators databases. The dataset has been harmonised and processed for econometric analysis.