TAX systems worldwide are converging towards lower corporate tax rates. At the same time, the scale of base erosion and profit shifting is significant, and continues affecting the durability of the corporate tax base.

How do corporate tax levels compare across countries? What factors are driving the variation in corporate tax burdens seen worldwide? How important are corporate tax revenues as a percentage of total revenues, on a country-by-country basis?

A new OECD report and dataset to be published tomorrow provides internationally comparable statistics and analysis designed to inform the tax policy debate.

Corporate Tax Statistics provides internationally comparable data on corporate tax revenues, statutory corporate income tax rates, corporate effective tax rates and tax incentives related to innovation.

The database is intended to assist in the study of corporate tax policy and expand the quality and range of statistical information available for analysis under the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. Future editions will also include an important new data source – aggregated and anonymised statistics of data collected under country-by-country reporting now being implemented under BEPS Action 13.