CBT Tax Database

This is the data on corporate income tax systems that has been collected by the Oxford University Centre for Business Taxation and is now made publicly available on the CBT website. The briefing note (see http://www.sbs.ox.ac.uk/centres/tax/Pages/Reports.aspx), which refers to the state of the database as of July 2012, provides detailed information on all the variables available, the country and year coverage. Since the development of the database is ongoing, more information will become available over time (see http://www.sbs.ox.ac.uk/centres/tax/Pages/Reports.aspx for further updates in the future). The information in this database for the years 2002 – 2012 has been used in the CBT Corporate Tax Ranking 2012. The database includes raw data variables such as corporate tax rates, aspects of the legal definition of the corporate tax base (depreciation rates and types), and inventory valuation methods. It also includes measures of EATRs and EMTRs as used in the CBT Corporate Tax Ranking 2012. The database covers G20 and OECD countries over the period 1983 – 2012 (in some case 1979 – 2012)