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.
Country | Year 2008 | Year 2009 | Year 2010 | Year 2011 | Year 2012 |
---|---|---|---|---|---|
Australia | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Austria | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Belgium | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% |
Canada | 31.43% | 31.02% | 29.36% | 27.64% | 26.14% |
Chile | 17.00% | 17.00% | 17.00% | 20.00% | 20.00% |
Czech Republic | 21.00% | 20.00% | 19.00% | 19.00% | 19.00% |
Denmark | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Estonia | 21.00% | 21.00% | 21.00% | 21.00% | 21.00% |
Finland | 26.00% | 26.00% | 26.00% | 26.00% | 24.50% |
France | 34.43% | 34.43% | 34.43% | 34.43% | 34.43% |
Germany | 30.18% | 30.18% | 30.18% | 30.18% | 30.18% |
Greece | 25.00% | 25.00% | 24.00% | 20.00% | 20.00% |
Hungary | 20.00% | 20.00% | 19.00% | 19.00% | 19.00% |
Iceland | 15.00% | 15.00% | 18.00% | 20.00% | 20.00% |
Ireland | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
Israel | 27.00% | 26.00% | 25.00% | 24.00% | 25.00% |
Italy | 27.50% | 27.50% | 27.50% | 27.50% | 27.50% |
Japan | 39.54% | 39.54% | 39.54% | 39.54% | 39.54% |
Korea, Republic Of | 27.50% | 24.20% | 24.20% | 24.20% | 24.20% |
Luxembourg | 29.63% | 28.59% | 28.59% | 28.80% | 28.80% |
Mexico | 28.00% | 28.00% | 30.00% | 30.00% | 30.00% |
Netherlands | 25.50% | 25.50% | 25.50% | 25.00% | 25.00% |
New Zealand | 30.00% | 30.00% | 30.00% | 28.00% | 28.00% |
Norway | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
Poland | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
Portugal | 26.50% | 26.50% | 26.50% | 28.50% | 31.50% |
Slovakia | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
Slovenia | 22.00% | 21.00% | 20.00% | 20.00% | 20.00% |
Spain | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Sweden | 28.00% | 26.30% | 26.30% | 26.30% | 26.30% |
Switzerland | 21.17% | 21.17% | 21.17% | 21.17% | 21.17% |
Turkey | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
United Kingdom | 28.00% | 28.00% | 28.00% | 26.00% | 24.00% |
United States | 39.25% | 39.10% | 39.21% | 39.19% | 39.13% |
Source: http://http://www.oecd.org/