The Tax Foundation’s publication Corporate Tax Rates around the World shows how statutory corporate income tax rates have developed since 1980, with data for over 200 jurisdictions for the year 2023. The dataset we compiled for the years 1980 to 2023 is made available as a resource for research.

Scope

The dataset compiled for this publication includes the 2023 statutory corporate income tax rates of 225 sovereign states and dependent territories around the world. Tax rates were researched only for jurisdictions that are among the around 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). (The jurisdictions Netherland Antilles (which was split into different jurisdictions in 2010) and Kosovo (which has not yet officially been assigned a country code) were added to the dataset.) As a result, zones or territories that are independent taxing jurisdictions but do not have their own country code are generally not included in the dataset.

In addition, the dataset includes historic statutory corporate income tax rates for the time period 1980 to 2022. However, these years cover tax rates of fewer than 225 jurisdictions due to missing data points. Please let Tax Foundation know if you are aware of any sources for historic corporate tax rates that are not mentioned in this report, as we constantly strive to improve our datasets.

To be able to calculate average statutory corporate income tax rates weighted by GDP, the dataset includes GDP data for 181 jurisdictions. When used to calculate average statutory corporate income tax rates, either weighted by GDP or unweighted, only these 181 jurisdictions are included (to ensure the comparability of the unweighted and weighted averages).

Definition of Selected Corporate Income Tax Rate

The dataset captures standard top statutory corporate income tax rates levied on domestic businesses. This means:

The dataset does not reflect special tax regimes, including but not limited to patent boxes, offshore regimes, or special rates for specific industries. A number of countries levy lower rates for businesses below a certain revenue threshold. The dataset does not capture these lower rates. A few countries levy gross revenue taxes on businesses instead of corporate income taxes. Since the tax rates of a corporate income tax and a gross revenue tax are not comparable, these countries are excluded from the dataset. Some countries have a separate tax rate for nonresident companies. This dataset does not consider nonresident tax rates that differ from the general corporate rate.

Explanation of Files

source-data

• country_codes.csv Dataset that includes all 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). Includes official country names in various languages, ISO country codes, continents, and further geographical information.

• data_rates_1980_2022.csv Tax Foundation's dataset of statutory corporate income tax rates for the years 1980 to 2022. This dataset has been built in stages since 2015.

• RealGDPValues.xlsx U.S. Department of Agriculture's dataset of historical and projected real Gross Domestic Product (GDP) and growth rates of GDP for 181 countries and various regions (in billions of 2015 dollars) for the years 1970 to 2032.

intermediate-ouptuts

• gdp_iso.csv GDP data paired with ISO country codes for the years 1980 to 2023.

• rates_final.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of all countries for which data was available in 2023 (data from OECD, KPMG, and researched individually).

• rates_preliminary.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of countries for - which OECD data was available for the year 2023. Does not include countries for which the rate was researched and added individually.

final-data

• final_data_2023.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Only includes countries for which both the corporate income tax rates and GDP data were available.

• final_data_2023_gdp_incomplete.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Includes all countries for which we have data for the corporate income tax rate, including countries for which we do not have GDP data.

• final_data_long.csv Statutory corporate income tax rates and GDP levels of all countries paired with ISO country codes, continents, and country groups for the years 1980 to 2023. Includes all countries that have an ISO countr...

Main tables from the Effects of taxes and benefits on household income publication from 1977, including average incomes, taxes and benefits and household characteristics of all, retired and non-retired households in the UK by quintile and decile groups.

The dataset contains year-, taxpayer-type-, and income-range-wise total salary income and the number of returns filed among direct (income) taxpayers and individuals. The range of income covered in the dataset include rupees zero to 500 crores and above.

Note: 1. Salary Income is the income under the head “Salaries” as computed in the return of income

The Corporate Tax Rate in the United States stands at 21 percent. This dataset provides - United States Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Denmark stands at 55.90 percent. This dataset provides - Denmark Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Individuals; Tax filers and dependants with income by total income, income taxes paid and after-tax income, sex and age groups (final T1 Family File; T1FF).

IRS US Income Data by Zip Code

Number of Returns, Adjusted Gross Income, Total Income, and Taxable Income

By Jon Loyens [source]

About this dataset

This dataset provides a unique insight into the US income patterns in 2013, by zip code. With this data, you can explore how taxes and adjusted gross income (AGI) vary according to geographic area. The data includes total and average incomes reported, number of returns filed in each ZIP code and taxable incomes reported. This dataset is ideal for studying how economic trends have shifted geographically over time or examining regional economic disparities within the US. In addition, this dataset has been cleansed from data removed from items such as ZIP codes with fewer than 100 returns or those identified as a single building or nonresidential ZIP codes that were categorized as “other” (99999) by the IRS. Finally, dollar amounts for all variables are in thousands for better accuracy

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Research Ideas

• Using this dataset to identify potential locations for commercial developments by maping taxable incomes, total income amounts, and average incomes in different zip codes.
• Comparing the number of returns with total income, taxes payable, and income variance between different zip codes to gain insights into areas with higher financial prosperity or disparities between zip codes due to wider economic trends.
• Analyzing average adjusted gross incomes on a state-by-state basis to identify states where high net worth citizens or individuals earning high wages live in order to target marketing campaigns or develop high-end service offerings

Acknowledgements

If you use this dataset in your research, please credit the original authors. Data Source

License

License: Dataset copyright by authors - You are free to: - Share - copy and redistribute the material in any medium or format for any purpose, even commercially. - Adapt - remix, transform, and build upon the material for any purpose, even commercially. - You must: - Give appropriate credit - Provide a link to the license, and indicate if changes were made. - ShareAlike - You must distribute your contributions under the same license as the original. - Keep intact - all notices that refer to this license, including copyright notices.

Columns

File: IRSIncomeByZipCode.csv | Column name | Description | |:------------------------------------------|:-------------------------------------------------------------------------------------| | STATE | The two-letter abbreviation for the state in which the zip code is located. (String) | | ZIPCODE | The five-digit US zip code. (Integer) | | Number of returns | The total number of tax returns filed in the zip code. (Integer) | | Adjusted gross income (AGI) | The total amount of adjusted gross income reported in the zip code. (Integer) | | Avg AGI | The average amount of adjusted gross income reported in the zip code. (Integer) | | Number of returns with total income | The total number of returns with total income reported in the zip code. (Integer) | | Total income amount | The total amount of income reported in the zip code. (Integer) | | Avg total income | The average amount of total income reported in the zip code. (Integer) | | Number of returns with taxable income | The total number of returns with taxable income reported in the zip code. (Integer) | | Taxable income amount | The total amount of taxable income reported in the zip code. (Integer) | | Avg taxable income | The average amount of taxable income reported in the zip code. (Integer) |

File: IRSIncomeByZipCode_NoStateTotalsNoSmallZips.csv | Column name | Description | |:------------------------------------------|:-------------------------------------------------------------------------------------| | STATE | The two-letter abb...

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OECD Revenue Statistics: Comparative Tables Introduction

The OECD Revenue Statistics database provides detailed and internationally comparable data on the taxes and social contributions paid by businesses and individuals in OECD countries. The data is collected annually from national governments and covers a wide range of taxes, including personal income tax, corporate income tax, social security contributions, and value-added tax.

Data

The database is divided into two main parts:

Part 1: Revenue by Level of Government This part of the database provides data on the total revenue collected by each level of government (central, state, and local) in each OECD country. The data is broken down by type of tax and by source of revenue (e.g., taxes on income, profits, and capital gains; taxes on goods and services; social security contributions).

Part 2: Revenue by Tax Type This part of the database provides data on the revenue collected from each type of tax in each OECD country. The data is broken down by level of government and by source of revenue.

Uses

The OECD Revenue Statistics database can be used for a variety of purposes, including:

Cross-country comparisons of tax levels and structures The database can be used to compare the tax levels and structures of different OECD countries. This information can be used by policymakers to assess the effectiveness of their tax systems and to identify potential areas for reform.

Analysis of the impact of tax policies The database can be used to analyze the impact of tax policies on economic growth, income distribution, and other outcomes. This information can be used by policymakers to design tax policies that are more effective and efficient.

Research on tax policy The database can be used by researchers to study the effects of tax policy on a variety of economic outcomes. This research can help to inform the design of tax policy and to improve our understanding of the economic effects of taxation.

Conclusion

The OECD Revenue Statistics database is a valuable resource for policymakers, researchers, and anyone interested in the taxation of businesses and individuals in OECD countries. The database provides detailed and internationally comparable data on a wide range of taxes, making it an essential tool for understanding the tax systems of OECD countries.

Data Access

The OECD Revenue Statistics database is available online to subscribers. Subscribers can access the data through the OECD's website.

The dataset contains year-, taxpayer-type-, and income-range-wise total tax payable and the number of returns filed among different types of direct (income) taxpayers such as Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc. The range of income covered in the dataset include rupees zero to 500 crores and above.

Note: Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess & interest after giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.

The Personal Income Tax Rate in Sweden stands at 52 percent. This dataset provides - Sweden Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The dataset comprises of state-wise data on the number of persons who filed Income Tax returns as well as the state-wise data on the number of persons whose Income Tax returns amount to zero tax liability.

Individuals; Tax filers by age groups and income groups (preliminary T1 Family File; T1FF).

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

This annual study provides selected income and tax items classified by State, ZIP Code, and the size of adjusted gross income. These data include the number of returns, which approximates the number of households; the number of personal exemptions, which approximates the population; adjusted gross income; wages and salaries; dividends before exclusion; and interest received. Data are based who reported on U.S. Individual Income Tax Returns (Forms 1040) filed with the IRS. SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program, Data by Geographic Areas, ZIP Code Data.

Average annual incomes, taxes and benefits, and household characteristics of retired and non-retired households in the UK. Data for financial years, by quintile and decile groups, country and region and tenure type.

This dataset contains the total personal income tax and corporate tax collections and section-wise revenue foregone due to incentives, exemptions and deductions for all the categories of taxpayers viz., Corporate Sector; Non-Corporate Sector (Firms, Association of Persons, Body of Individuals etc.); and Individuals/ Hindu Undivided Families.

Note: 1. For Corporate sector, total revenue forgone is calculated by deducting the Net Additional Tax due to MAT. 2. Revenue Impact for 2023-24 are Projected.

The Department of Taxation and Finance annually produces a data (study) file and provides a report of statistical information on New York State personal income tax returns that were timely filed. Timely filing means that the tax return was delivered to the Department on or before the due date of the tax return. The data are from full-year resident, full-year nonresident, and part-year resident returns. This dataset defines individuals filing a resident tax return as full-year residents and individuals filing a nonresident tax return are defined as either a full- year nonresident or a part-year resident.Data presented in this dataset provide the major income tax structure components by size of income. The components include income, deductions, dependent exemptions, and tax liability. The data also provides this information by size of income and by the filer’s permanent place of residence (county, state or country). For a more detailed explanation on the determination of residency and components of income see the attachment: NYSTF_PlaceOfResidence_Introduction.Researchers agree to: Use the data for statistical reporting an analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

The Department of Taxation and Finance annually produces a data (study) file and provides a report of statistical information on New York State personal income tax returns that were timely filed. Timely filing means that the tax return was delivered to the Department on or before the due date of the tax return. The data are from full-year resident, full-year nonresident, and part-year resident returns. This dataset defines individuals filing a resident tax return as full-year residents and individuals filing a nonresident tax return are defined as either a full- year nonresident or a part-year resident.Data presented in this dataset provide the major income tax structure components by size of income. The components include income, deductions, dependent exemptions, and tax liability. The data also provides this information by size of income and by the filer’s permanent place of residence (county, state or country). For a more detailed explanation on the determination of residency and components of income see the attachment: NYSTF_PlaceOfResidence_Introduction.Researchers agree to: Use the data for statistical reporting an analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

The Department of Taxation and Finance annually produces a data (study) file and provides a report of statistical information on New York State personal income tax returns that were timely filed. Timely filing means that the tax return was delivered to the Department on or before the due date of the tax return. The data are from full-year resident, full-year nonresident, and part-year resident returns. This dataset defines individuals filing a resident tax return as full-year residents and individuals filing a nonresident tax return are defined as either a full- year nonresident or a part-year resident.Data presented in this dataset provide the major income tax structure components by size of income. The components include income, deductions, dependent exemptions, and tax liability. The data also provides this information by size of income and by the filer’s permanent place of residence (county, state or country). For a more detailed explanation on the determination of residency and components of income see the attachment: NYSTF_PlaceOfResidence_Introduction.Researchers agree to: Use the data for statistical reporting an analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

The Personal Income Tax Rate in the United States stands at 37 percent. This dataset provides - United States Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.