Tuesday, November 18, 2008

Global Corporate Tax Rates

I have had a couple of reference requests (including one from a professor) for corporate tax rates by country. OECD data is good, but limited to member countries. KPMG produces an annual survey of corporate tax rates for 106 countries: Corporate and Indirect Tax Rate Survey The data is collected through local KPMG branches, is well-regarded, and the latest annual report presents 10 years of data. The report is in pdf format, so data would need to be re-keyed for analysis, but it is perhaps the most complete available. Older reports can be found at the KPMG Archives Site for those needing data further back in time; these generally only include two years of data. Deloitte has produced a similar survey for over 200 countries, but the latest compilation is from 2006 and provides rates only as of that year: 2006 Corporate Tax Rates for 212 Countries

No comments: