RSIT INTERNATIONAL TAX INSTITUTIONS (ITI) DATABASE


The RSIT’s ITI data will be made available to a broader public in 2024. The ITI database is a comprehensive dataset on tax rules, including statutory corporate tax rates, effective tax measures, depreciation rules, anti-tax-avoidance rules, bilateral tax agreements, value added taxes, investor-level taxes, and more. The box plot below illustrates the ITI's data on Effective Average Tax Rates (EATR) for the time span 2001 to 2020, 221 countries and territories, and 19 industries.