Tax wedge

The OECD/IDB indicators of employment protection legislation measure the procedures and costs involved in dismissing individuals or groups of workers and the procedures involved in hiring workers on fixed-term or temporary work agency contracts

The OECD Fiscal Decentralisation Database provides comparative information on the following indicators analysed by level of government sector (Federal or Central, including Social Security, State/Regional and Local), for OECD member countries between 1965 and 2023.

Statistics on tax revenue are the foundation for the analysis of tax and customs policies. Comparable and reliable statistics are critical to undertaking such analysis and developing better tax policies. The Global Revenue Statistics Database is a major step forward in providing comparable and reliable tax revenue data for a large number of economies from all regions of the world.

The Corporate Income Tax Rates Database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). This page provides access to the latest edition of the flagship OECD publication, Corporate Tax Statistics 2024, which offers comprehensive insights into corporate tax systems and multinational enterprises' tax and economic activities. Here, you will also find detailed information about the various data categories within the database, including corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation, along with key datasets and resources.