Corporate tax rate data

Date: 01 January 2003 (revised 23 August 2005)
Effective tax rates have been calculated and used in numerous IFS projects. This data set provides a selection of the most frequently used ones, as well as data on statutory tax rates and the value of investment allowances for a panel of 16 countries.

These data are used in Devereux, M.P., R. Griffith and A. Klemm (2002) Corporate Income Tax Reforms and International Tax Competition, Economic Policy, Vol. 35, pp. 451-495. Please reference this when using the data.

You can download the data in a zip file [49 KB].