THE INTERNATIONAL TAX INSTITUTIONS (ITI) DATABASE


The ITI database will be made available to a broader public in March 2024

 

The ITI database provides data on tax institutions from 2001 to 2020 for more than 200 countries.  It includes the following 7 datasets:

 

Corporate Income Taxes

Personal Income Taxes (not yet available)
Consumption Taxes

Transfer Pricing Regulations

Thin-Capitalization/Earning stripping Rules and CFC Rules 
Bilateral Tax Treaties and Withholding Taxes (not yet available)
Patent Box Regimes (not yet available) 

 

We gratefully acknowledge funding by the Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) - FOR2738 

 

DATA ACCESS


The ITI database provides comprehensive tax and regulation data for more than 200 jurisdictions around the world. The aim of making the respective tax datasets publicly available is to encourage research in international taxation. Collecting and maintaining the ITI data (which, for example, also involves the calculation of effective tax rates) is a difficult and time-consuming process. It has required substantial dedication and effort of quite a few researchers from the RSIT who were and are involved in this process. We therefore expect two things from all ITI users. First, in case you use our data, we would kindly like to ask you to refer to the dataset as  

 

Research School of International Taxation’s (RSIT) International Tax Institutions (ITI) database

 

and reference the following paper:

 

Wamser, G., Merlo, V., Ruf, M., Staehler, F., Strohmaier, K., Eklund, J., Hansen, J., Hahn, T., Hiller, N., Laudage, S., McAuliffe, S., Paraknewitz, J., and Thunecke, G.U. (2023). A new database on international tax institutions. RSIT-WP-02-24.

 

Second, if you find errors or typos in our data, please let us know.

 

The ITI database is freely available to interested researchers. If you would like to access one or more of the datasets mentioned above, please send the following information via e-mail to rsit[at]wiwi.uni-tuebingen.de:

 

  • First Name
  • Last Name
  • E-mail
  • Primary institution (affiliation)
  • Co-author’s name(s) and E-mail(s)
  • Title and one-paragraph summary of your research project 
  • Requested Dataset*

 *If more than one dataset is requested, it should be explained in your summary of the research project.  Otherwise, please make separate requests for each research project. 

 

 

RESEARCH

The ITI Database has been utilized in many projects. We list here some of the research projects and papers using the data:

 

The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes. Sean McAuliffe, Georg U. Thunecke and Georg Wamser. RSIT-WP-01-2024.

Profit-shifting elasticities, channels, and the role of tax havens: Evidence from micro-level data. Valeria Merlo and Georg Wamser. RSIT-WP-04-23

Identifying Tax-Setting Responses from Local Fiscal Policy Programs. Valeria Merlo, Andreas Schanbacher, Georg U. Thunecke and Georg Wamser. RSIT-WP-03-23

The Economics of the Global Minimum Tax. Guttorm Schjelderup and Frank Stähler. RSIT-WP-01-23

Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS’s Multilateral Instrument. Antonia Hohmann, Valeria Merlo and Nadine Riedel RSIT-WP-10-22.

On the Real Consequences of Anti-Profit Shifting Laws: Transfer Pricing Documentation Rules and Multinational Firm Investment. Sabine Laudage Teles, Nadine Riedel and Kristina Strohmaier. RSIT-WP-09-22.

On the Effects of Transfer Pricing Regulations: A Developing Country Perspective. Sabine Laudage Teles, Nadine Riedel and Kristina Strohmaier. RSIT-WP-08-22

Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches. Jaqueline Hansen, Valeria Merlo, and Georg Wamser. RSIT-WP-06-22

The (non-)Neutrality of Value-Added Taxation. Georg Schneider, Frank Stähler, and Georg Thunecke. RSIT-WP-01-22