|Author (Corporate)||Organisation for Economic Co-operation and Development (OECD)|
This 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 BEPS Action report on Measuring and Monitoring BEPS 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 as well as statistics in various existing data sets held by the OECD. The third edition of the database contains the following categories of data:
|International Organisations||Organisation for Economic Co-operation and Development [OECD]|