In developing this first edition of the database, the OECD has worked closely with members of the Inclusive Framework on BEPS (Inclusive Framework) and other jurisdictions willing to participate in the collection and compilation of statistics relevant to corporate taxation. The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS).
Key facts and data:
- Corporate tax revenues
- data are from the OECD’s Global Revenue Statistics Database
- covers 88 jurisdictions from 1965-2016 (for OECD members) and 1990-2016 (for non-OECD members)
- Statutory corporate income tax rates
- covers 94 jurisdictions from 2000-18
- Corporate effective tax rates
- covers 74 jurisdictions for 2017
- Tax incentives for research and development (R&D)
- data are from the OECD’s R&D Tax Incentive Database
- covers 47 jurisdictions for 2000-16 (for tax and direct government support as a percentage of R&D)
- covers 44 jurisdictions for 2000-18 (for implied subsidy rates for R&D, based on the B-index)
- Intellectual property (IP) regimes
- data collected by the OECD’s Forum on Harmful Tax Practices
- covers 65 regimes in 41 jurisdictions for 2018
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