This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

In 2020, the tax rate for medium sized businesses in China was the highest at approximately **** percent of all commercial profits. Contrastingly, the tax rate for medium sized businesses in Brunei was just eight percent of all profits in 2020.

The marginal top personal income tax (PIT) rate fell worldwide since the *****. In Asia, for instance, the top PIT rate was ** percent in the *****, compared to only half of that during the most recent period.

The share of a state's revenues acquired by wealth taxes is higher in higher-income and upper-middle-income countries than in lower-middle-income and low-income countries. Numbers from 2019 and 2020 show that nearly *** percent of state revenues in high-income countries came from wealth tax, with only *** percent of state revenues in low-income countries doing the same.

The Corporate Tax Rate in China stands at 25 percent. This dataset provides - China Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

This statistic shows the number of tax payments for medium-sized businesses in the Asia Pacific region in 2020, by country. In that year, medium-sized businesses in Pakistan will have approximately ** various taxes to pay over a financial year.

The statistic shows payroll taxes of 100 euros gross earnings in member states of the European Union in 2020. Payroll taxes include social contributions, the cost of professional education and training, the taxes on payroll or number of employees, and other special expenses. In 2020, payroll taxes of 100 euros gross earning amounted to 32 euros in the European Union.

Key information about US Tax revenue: % of GDP

• United States Tax revenue: % of GDP was reported at 16.6 % in Dec 2024.
• This records an increase from the previous number of 16.2 % for Dec 2023.
• US Tax revenue: % of GDP data is updated yearly, averaging 17.0 % from Dec 1968 to 2024, with 57 observations.
• The data reached an all-time high of 19.5 % in 2000 and a record low of 13.7 % in 2009.
• US Tax revenue: % of GDP data remains active status in CEIC and is reported by CEIC Data.
• The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: % of Nominal GDP: Annual.

CEIC calculates annual Tax Revenue as % of Nominal GDP from monthly Tax Revenue and annual Nominal GDP. Tax Revenue is calculated as the sum of Individual Income Taxes, Corporation Income Taxes, Social Insurance Taxes, Excise Tax, Estate and Gift Taxes and Customs Duties. The Bureau of the Fiscal Service provides Tax Revenue in USD. The Bureau of Economic Analysis provides Nominal GDP in USD.

This data is part of a research project on the impact of consumption taxes on inequality by Julien Blasco, Elvire Guillaud and Michaël Zemmour.

Our project is currently published in the LIS Working Paper Series. You may cite it as:

Blasco J., Guillaud E., Zemmour M. (2020) “Consumption Taxes and Income Inequality: An International Perspective with Microsimulation”, LIS Working Paper Series, No. 785.

You are free to use the datasets we provide here, but please cite them as:

Blasco J., Guillaud E., Zemmour M., Data on the Impact of Consumption Taxes on Income Inequality, https://doi.org/10.5281/zenodo.4291984, October 2020.

For detailed information on the method used, please refer to Blasco, Guillaud and Zemmour (2020). In particular, the appendices describe the imputation models used for consumption. All the coefficients are given, which allows for a replication of this imputation method in other datasets.

The code used is available at https://github.com/JulienBlasco/consumption-taxes.

Our data is base on surveys on income and consumption, harmonized by the Luxembourg Income Study. We used OECD Statistics for National Accounts data on income, consumption and consumption tax revenue.

Description of the data

The data is constituted of five tables.

Two datasets are aggregated indicators at the country-year level, such as Gini coefficients for different concepts of income, global consumption tax-to-income ratios, anti-redistributive effect of consumption taxes:

For the core model (82 country-years): ConsumptionTaxes_indicators_coremodel.dta

For the lighter model (126 country-years): ConsumptionTaxes_indicators_xtnddmodel

Two datasets are variables broken down by percentiles of disposable income, within each country-year. Please note that these data are mainly for graphing purposes, not detailed analysis at the percentile level:

Core model (82 country-years): ConsumptionTaxes_percentiles_coremodel

Lighter model (126 country-years): ConsumptionTaxes_percentiles_xtnddmodel

One dataset that contains the implicit effective tax rates on consumption, computed with National Accounts data: 18-07-27 OECD_itrcs.dta

For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure is not sufficient, which not only distorts the economic data indicators, but more importantly, the existence of the underground economy has led to the loss of a large amount of tax base, affecting the long-term economic development of the country. Whether raising the tax burden rate boosts the tax revenue or expand the scale of the underground economy. In this paper, we use Kuznet Tax Curve (KTC) method to analyze the relationship between GDP and TTR/DTR/ITR. We find that the tax base erosion rate of indirect tax is lower than that of direct tax. In addition, we explore the relationship among economic growth, tax rate and tax revenue and adopt SUR-OLS method and Threshold approach to estimate the response of economic growth on total tax revenue(TTR), direct tax revenue(DTR) and indirect tax revenue (ITR) in Taiwan from 1991-2020. Our empirical research shows that when DTR tax rates are between 12.59% and 13%, an increase in income leads to a decrease, not an increase, in DTR, leading to severe tax base erosion. That is, the relationship between GDP and DTR presents a N-shaped relationship. However, ITR does not exist any tax rate threshold effect. Obviously, with the increase of GDP, ITR also increases. This reflects that the difference of tax structure between direct tax and indirect tax plays a key role in the relationship between tax rate and tax base erosion.

The Corporate Tax Rate in Brazil stands at 34 percent. This dataset provides - Brazil Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

In 2020, the net taxes on products in India amounted to approximately ****** billion U.S. dollars. Contrastingly, the net taxes on products in Brunei amounted to approximately minus ****** million U.S. dollars in 2020.

The average for 2020 based on 10 countries was 17 percent. The highest value was in Uruguay: 22 percent and the lowest value was in Paraguay: 10 percent. The indicator is available from 1960 to 2025. Below is a chart for all countries where data are available.

Key information about Uzbekistan Tax revenue: % of GDP

• Uzbekistan Tax revenue: % of GDP was reported at 15.0 % in Jun 2020.
• This records a decrease from the previous number of 20.0 % for Mar 2020.
• Uzbekistan Tax revenue: % of GDP data is updated quarterly, averaging 14.8 % from Mar 2016 to Jun 2020, with 18 observations.
• The data reached an all-time high of 20.0 % in Mar 2020 and a record low of 11.4 % in Sep 2017.
• Uzbekistan Tax revenue: % of GDP data remains active status in CEIC and is reported by CEIC Data.
• The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: % of Nominal GDP: Quarterly.

CEIC calculates quarterly Tax Revenue as % of Nominal GDP from quarterly Tax Revenue and quarterly Nominal GDP. Tax Revenue is calculated as the sum of Direct Taxes, Indirect Taxes, Property Taxes and Excess Profits Tax. The Ministry of Finance of the Republic of Uzbekistan provides year-to-date Tax Revenue in local currency. The State Committee of the Republic of Uzbekistan on Statistics provides year-to-date Nominal GDP in local currency.

Chad TD: Environmentally Related Taxes: % of Total Tax Revenue data was reported at 4.690 % in 2021. This records an increase from the previous number of 3.330 % for 2020. Chad TD: Environmentally Related Taxes: % of Total Tax Revenue data is updated yearly, averaging 1.035 % from Dec 2010 (Median) to 2021, with 12 observations. The data reached an all-time high of 6.270 % in 2018 and a record low of 0.170 % in 2012. Chad TD: Environmentally Related Taxes: % of Total Tax Revenue data remains active status in CEIC and is reported by Organisation for Economic Co-operation and Development. The data is categorized under Global Database’s Chad – Table TD.OECD.GGI: Environmental: Environmental Policy, Taxes and Transfers: Non OECD Member: Annual.

Belgium BE: Firms Visited or Required Meetings with Tax Officials: % of Firms data was reported at 27.600 % in 2020. Belgium BE: Firms Visited or Required Meetings with Tax Officials: % of Firms data is updated yearly, averaging 27.600 % from Dec 2020 (Median) to 2020, with 1 observations. The data reached an all-time high of 27.600 % in 2020 and a record low of 27.600 % in 2020. Belgium BE: Firms Visited or Required Meetings with Tax Officials: % of Firms data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Belgium – Table BE.World Bank.WDI: Company Statistics. Percent of firms that were visited or required to meet with tax officials.;World Bank, Enterprise Surveys (http://www.enterprisesurveys.org/).;Unweighted average;