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Tax policy analysis

Corporate Tax Statistics Database

 

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).

 

The 2015 Measuring and Monitoring BEPS, Action 11 report highlighted that the lack of quality data on corporate taxation is a major limitation to the measurement and monitoring of the scale of BEPS and the impact of the OECD/G20 BEPS project. While this database is of interest to policy makers from the perspective of BEPS, its scope is much broader. Apart from BEPS, corporate tax systems are important more generally in terms of the revenue that they raise and the incentives for investment and innovation that they create. The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

 

The database compiles new data items and statistics currently collected and stored by the OECD in various existing datasets. The first edition of the database contains four main categories of data:

  • corporate tax revenues
  • statutory corporate income tax rates
  • corporate effective tax rates
  • tax incentives related to innovation

 

Future editions will also include an important new data source: aggregated and anonymised statistics of data collected under the  BEPS Action 13 Country-by-Country Reports.


HIGHLIGHTS

corporate tax statistics brochure cover

UNDERSTANDING THE DATABASE

- STATUTORY CORPORATE INCOME TAX RATES

The data on statutory corporate tax rates for OECD jurisdictions are sourced from the OECD Tax Database.

An explanatory annex for OECD jurisdictions and an explanatory annex for non-OECD jurisdictions contain further information on statutory corporate income taxes for certain jurisdictions.

 

- EFFECTIVE TAX RATES

The methodology for calculating the ETRs is described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018), building on the theoretical model developed by Devereux and Griffith (1999, 2003). Further methodological information is available in the corporate effective tax rates explanatory annex.

 

- CORPORATE TAX REVENUES

The data on coporate tax revenues are sourced from the Global Revenue Statistics Database.

Read the technical paper on the construction of the Global Revenues Statistics Database: its coverage, sources, strengths and limitations. The database follows the definition of tax in the OECD classification of taxes and Interpretative Guide.

 

- R&D TAX INCENTIVES

The data on are R&D tax incentives are sourced from the R&D Tax Incentive Database.

Information on the methodology behind the two R&D tax incentives indicators are available in two reports: implied tax subsidy rates (1-B index) and R&D tax expenditures.

 

- INTELLECTUAL PROPERTY REGIMES

The data on IP regimes are compiled from information collected by the Forum on Harmful Tax Practices for its peer reviews of preferential regimes.


KEY DATA

cts-infographic-statutory-corporate-tax-rates-2000-2018

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cts-infographic-corporate-tax-revenues-dev-countries

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cts-infographic-R-D-tax-incentives-2006-2016

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cts-infographic-figure7-avg-statutory-tax-rates-by-region

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cts-infographic-fig12-direct-gov-funding-r-d

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cts-infographic-corporate-tax-revenues-share-total-tax

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