What tax rate should be used when calculating the TAB?

Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.

CountryYear 2008Year 2009Year 2010Year 2011Year 2012
Australia30.00%30.00%30.00%30.00%30.00%
Austria25.00%25.00%25.00%25.00%25.00%
Belgium33.99%33.99%33.99%33.99%33.99%
Canada31.43%31.02%29.36%27.64%26.14%
Chile17.00%17.00%17.00%20.00%20.00%
Czech Republic21.00%20.00%19.00%19.00%19.00%
Denmark25.00%25.00%25.00%25.00%25.00%
Estonia21.00%21.00%21.00%21.00%21.00%
Finland26.00%26.00%26.00%26.00%24.50%
France34.43%34.43%34.43%34.43%34.43%
Germany30.18%30.18%30.18%30.18%30.18%
Greece25.00%25.00%24.00%20.00%20.00%
Hungary20.00%20.00%19.00%19.00%19.00%
Iceland15.00%15.00%18.00%20.00%20.00%
Ireland12.50%12.50%12.50%12.50%12.50%
Israel27.00%26.00%25.00%24.00%25.00%
Italy27.50%27.50%27.50%27.50%27.50%
Japan39.54%39.54%39.54%39.54%39.54%
Korea, Republic Of27.50%24.20%24.20%24.20%24.20%
Luxembourg29.63%28.59%28.59%28.80%28.80%
Mexico28.00%28.00%30.00%30.00%30.00%
Netherlands25.50%25.50%25.50%25.00%25.00%
New Zealand30.00%30.00%30.00%28.00%28.00%
Norway28.00%28.00%28.00%28.00%28.00%
Poland19.00%19.00%19.00%19.00%19.00%
Portugal26.50%26.50%26.50%28.50%31.50%
Slovakia19.00%19.00%19.00%19.00%19.00%
Slovenia22.00%21.00%20.00%20.00%20.00%
Spain30.00%30.00%30.00%30.00%30.00%
Sweden28.00%26.30%26.30%26.30%26.30%
Switzerland21.17%21.17%21.17%21.17%21.17%
Turkey20.00%20.00%20.00%20.00%20.00%
United Kingdom28.00%28.00%28.00%26.00%24.00%
United States39.25%39.10%39.21%39.19%39.13%


Source: http://http://www.oecd.org/

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