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<p>This article introduces the new <i>International Tax Institutions</i> (ITI) database, a unique collection of the most relevant statutory tax indicators for the whole world. It includes taxes on corporate and personal (earned and capital) income, consumption taxes, as well as anti-tax avoidance rules (thin-capitalization and earnings-stripping rules, CFC rules and transfer pricing regulations). Our main objective is to provide a broad overview on key features, (time- and cross-sectional) variation, and regularities in the data, with a focus on international tax issues. We present a vast number of new variables – such as effective tax and institutional measures – that allow for a comprehensive description and comparison of countries’ taxes and tax systems.</p>

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The ITI Database: New Data on International Tax Institutions

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年3月7日

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  • Georg Wamser,
  • Valeria Merlo,
  • Martin Ruf,
  • Frank Stähler,
  • Kristina Strohmaier,
  • M. Jonathan C. Eklund,
  • Tobias Hahn,
  • Jaqueline Hansen,
  • Nora Hiller,
  • Sabine Laudage Teles,
  • Sean Mc Auliffe,
  • Georg U. Thunecke

摘要

This article introduces the new International Tax Institutions (ITI) database, a unique collection of the most relevant statutory tax indicators for the whole world. It includes taxes on corporate and personal (earned and capital) income, consumption taxes, as well as anti-tax avoidance rules (thin-capitalization and earnings-stripping rules, CFC rules and transfer pricing regulations). Our main objective is to provide a broad overview on key features, (time- and cross-sectional) variation, and regularities in the data, with a focus on international tax issues. We present a vast number of new variables – such as effective tax and institutional measures – that allow for a comprehensive description and comparison of countries’ taxes and tax systems.