世界银行：PFR基础：税收生产率（英文版）

The ability of governments to raise tax revenues to finance public services and promote economic development varies due to a wide variety of economic, institutional, and political factors. Many of these variables are difficult or impossible to observe, especially in data-poor environments. Nonetheless, it is helpful to assess a country’s tax performance against a common standard to reveal scope for improvement against nationally defined goals, past performance, or the performance of peer coun