In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In...

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar...

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.