Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises. This indicator relates to government as a whole (all government levels) and is measured in percentage...

This dataset shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...

The past two decades have witnessed a convergence between human rights and development, particularly at the level of international political statements and policy commitments. This phenomenon is captured in milestones such as the 2007 OECD DAC Action Oriented Policy Paper on Human Rights and...