Key facts and data:
- Corporate tax revenues
- data are from the OECD’s Global Revenue Statistics Database
- covers 88 jurisdictions from 1965-2016 (for OECD members) and 1990-2016 (for non-OECD members)
- Statutory corporate income tax rates
- covers 94 jurisdictions from 2000-18
- Corporate effective tax rates
- covers 74 jurisdictions for 2017
- Tax incentives for research and development (R&D)
- data are from the OECD’s R&D Tax Incentive Database
- covers 47 jurisdictions for 2000-16 (for tax and direct government support as a percentage of R&D)
- covers 44 jurisdictions for 2000-18 (for implied subsidy rates for R&D, based on the B-index)
- Intellectual property (IP) regimes
- data collected by the OECD’s Forum on Harmful Tax Practices
- covers 65 regimes in 41 jurisdictions for 2018