Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without penalising growth or exacerbating inequality.

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.

Tax reforms are crucial to promoting inclusive growth in India.

Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.

This paper investigates the factors that shape governments’ capacity to collect revenue.

Conventional wisdom holds that countries with lower taxes attract higher levels of foreign direct investment (FDI). At first glance, this intuitive assumption seems to be supported by the evidence but is this true?. Pierre Poret, Deputy Director of the OECD Financial and Enterprise Affairs Directorate takes a closer look.

The gig economy is changing how labour is taxed, affecting employers, workers and public finances. This is why.

The Corporate Tax Rate in Algeria stands at 26 percent. Corporate Tax Rate in Algeria averaged 24.67 percent from 2012 until 2020, reaching an all time high of 26 percent in 2016 and a record low of 19 percent in 2014. In Algeria, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Algeria. This page provides - Algeria Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Algeria stands at 35 percent. In Algeria, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Algeria. This page provides the latest reported value for - Algeria Personal Income Tax Rate - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.

The Sales Tax Rate in Bulgaria stands at 20 percent. In Bulgaria, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Bulgaria. This page provides - Bulgaria Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Gabon stands at 30 percent. Corporate Tax Rate in Gabon averaged 33.82 percent from 2004 until 2020, reaching an all time high of 35 percent in 2005 and a record low of 30 percent in 2017. In Gabon, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Gabon. This page provides - Gabon Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Romania stands at 19 percent. Sales Tax Rate in Romania averaged 20.48 percent from 2000 until 2020, reaching an all time high of 24 percent in 2010 and a record low of 19 percent in 2001. In Romania, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Romania. This page provides - Romania Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Croatia stands at 18 percent. Corporate Tax Rate in Croatia averaged 19.86 percent from 2001 until 2019, reaching an all time high of 20.32 percent in 2003 and a record low of 18 percent in 2018. In Croatia, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Croatia. This page provides - Croatia Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Croatia stands at 25 percent. Sales Tax Rate in Croatia averaged 23.93 percent from 2006 until 2020, reaching an all time high of 25 percent in 2012 and a record low of 22 percent in 2007. In Croatia, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Croatia. This page provides - Croatia Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Argentina stands at 21 percent. In Argentina, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Argentina. This page provides - Argentina Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Argentina stands at 35 percent. In Argentina, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Argentina. This page provides - Argentina Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Tax Revenue in Argentina decreased to 389660 ARS Million in April from 443637 ARS Million in March of 2020. Tax Revenue in Argentina averaged 72684.81 ARS Million from 1995 until 2020, reaching an all time high of 527300 ARS Million in January of 2020 and a record low of 2818.66 ARS Million in December of 2001. In Argentina, tax revenue is defined as the revenues collected from taxes on income and profits, social security contributions, taxes levied on goods and services, payroll taxes, taxes on the ownership and transfer of property, and other taxes. This page provides - Argentina Tax Revenue- actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Lithuania stands at 21 percent. Sales Tax Rate in Lithuania averaged 19.62 percent from 2000 until 2020, reaching an all time high of 21 percent in 2010 and a record low of 18 percent in 2001. In Lithuania, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Lithuania. This page provides - Lithuania Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Macedonia stands at 10 percent. Corporate Tax Rate in Macedonia averaged 10.54 percent from 2006 until 2018, reaching an all time high of 15 percent in 2006 and a record low of 10 percent in 2008. In Macedonia, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Macedonia. This page provides - Macedonia Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Macedonia stands at 10 percent. Personal Income Tax Rate in Macedonia averaged 12.53 percent from 2004 until 2018, reaching an all time high of 24 percent in 2005 and a record low of 10 percent in 2008. In Macedonia, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Macedonia. This page provides - Macedonia Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Macedonia stands at 18 percent. In Macedonia, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Macedonia. This page provides - Macedonia Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Botswana stands at 12 percent. Sales Tax Rate in Botswana averaged 11.33 percent from 2006 until 2020, reaching an all time high of 12 percent in 2011 and a record low of 10 percent in 2007. In Botswana, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Botswana. This page provides - Botswana Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Botswana stands at 22 percent. Corporate Tax Rate in Botswana averaged 23.33 percent from 2003 until 2020, reaching an all time high of 25 percent in 2004 and a record low of 22 percent in 2011. In Botswana, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Botswana. This page provides - Botswana Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Madagascar stands at 20 percent. Corporate Tax Rate in Madagascar averaged 22.14 percent from 2007 until 2020, reaching an all time high of 30 percent in 2008 and a record low of 20 percent in 2013. In Madagascar, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Madagascar. This page provides - Madagascar Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Malawi stands at 30 percent. In Malawi, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Malawi. This page provides - Malawi Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Morocco stands at 31 percent. Corporate Tax Rate in Morocco averaged 31.47 percent from 2004 until 2020, reaching an all time high of 35 percent in 2005 and a record low of 30 percent in 2008. In Morocco, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Morocco. This page provides - Morocco Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Mozambique stands at 32 percent. In Mozambique, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Mozambique. This page provides - Mozambique Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Namibia stands at 32 percent. Corporate Tax Rate in Namibia averaged 32.70 percent from 2011 until 2020, reaching an all time high of 34 percent in 2012 and a record low of 32 percent in 2016. In Namibia, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Namibia. This page provides - Namibia Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Rwanda stands at 30 percent. Corporate Tax Rate in Rwanda averaged 30.88 percent from 2004 until 2020, reaching an all time high of 35 percent in 2005 and a record low of 30 percent in 2007. In Rwanda, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Rwanda. This page provides - Rwanda Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Brazil stands at 34 percent. Corporate Tax Rate in Brazil averaged 33.33 percent from 1997 until 2020, reaching an all time high of 37 percent in 2000 and a record low of 25 percent in 1998. In Brazil, the corporate income tax rate is a combination of a 15 percent basic rate, a 10 percent surtax on income that exceeds BRL 240,000 per year and 9 percent social contribution on pre-tax profits. This page provides - Brazil Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in the United Kingdom stands at 19 percent. Corporate Tax Rate in the United Kingdom averaged 30.98 percent from 1981 until 2020, reaching an all time high of 52 percent in 1982 and a record low of 19 percent in 2017. In the United Kingdom, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of the United Kingdom. This page provides - United Kingdom Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in South Korea stands at 25 percent. Corporate Tax Rate in South Korea averaged 29.17 percent from 1974 until 2020, reaching an all time high of 40 percent in 1975 and a record low of 22 percent in 2009. In South Korea, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the top marginal corporate income tax rate for corporations with more than KRW 200 billion of taxable income a year. Revenues from the Corporate Tax Rate are an important source of income for the government of South Korea. This page provides - South Korea Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Singapore stands at 17 percent. Corporate Tax Rate in Singapore averaged 20.04 percent from 1997 until 2020, reaching an all time high of 26 percent in 1998 and a record low of 17 percent in 2010. In Singapore, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Singapore. This page provides - Singapore Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Mexico stands at 30 percent. Corporate Tax Rate in Mexico averaged 33.99 percent from 1981 until 2020, reaching an all time high of 42 percent in 1982 and a record low of 28 percent in 2007. In Mexico, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Mexico. This page provides - Mexico Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Japan stands at 30.62 percent. Corporate Tax Rate in Japan averaged 41.19 percent from 1993 until 2020, reaching an all time high of 52.40 percent in 1994 and a record low of 30.62 percent in 2019. In Japan, the Corporate Income tax rate refers to the highest corporate tax rate for companies with taxable income above 8 million JPY a year based in Tokyo. Revenues from the Corporate Tax Rate are an important source of income for the government of Japan. This page provides - Japan Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in China stands at 25 percent. Corporate Tax Rate in China averaged 28.67 percent from 1997 until 2020, reaching an all time high of 33 percent in 1998 and a record low of 25 percent in 2008. In China, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of China. This page provides - China Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Argentina stands at 30 percent. Corporate Tax Rate in Argentina averaged 34.39 percent from 1997 until 2019, reaching an all time high of 35 percent in 1999 and a record low of 30 percent in 2018. In Argentina, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Argentina. This page provides - Argentina Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Canada stands at 26.50 percent. Corporate Tax Rate in Canada averaged 38.15 percent from 1981 until 2018, reaching an all time high of 50.90 percent in 1981 and a record low of 26.10 percent in 2012. In Canada, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Canada. This page provides - Canada Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Uruguay stands at 25 percent. Corporate Tax Rate in Uruguay averaged 26.56 percent from 2003 until 2018, reaching an all time high of 32 percent in 2003 and a record low of 25 percent in 2008. In Uruguay, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Uruguay. This page provides - Uruguay Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Afghanistan stands at 20 percent. Corporate Tax Rate in Afghanistan averaged 18.67 percent from 2006 until 2020, reaching an all time high of 20 percent in 2007 and a record low of 0 percent in 2006. In Afghanistan, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Afghanistan. This page provides - Afghanistan Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Brunei stands at 18.50 percent. In Brunei, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Brunei. This page provides - Brunei Corporate Tax Rate- actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Iraq stands at 15 percent. In Iraq, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Iraq. This page provides - Iraq Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Corporate Tax Rate in Israel stands at 23 percent. Corporate Tax Rate in Israel averaged 28.38 percent from 2000 until 2020, reaching an all time high of 36 percent in 2001 and a record low of 23 percent in 2018. In Israel, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Israel. This page provides - Israel Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.