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Christoph Spengel, Frank Schmidt, Jost Heckemeyer, and Katharina Nicolay, “Effective Tax Levels Using the Devereux/Griffith Methodology,” European Commission, October 2021, https://ec.europa.eu/taxation_customs/system/files/2022-03/final_report_2021_effective_tax_levels_revised_en.pdf.
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Bloomberg Tax, “Country Guides,” https://www.bloomberglaw.com/product/tax/toc_view_menu/3380/node/3380.
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EY, “Worldwide Capital and Fixed Assets Guide 2022,” July 17, 2022, https://www.ey.com/en_gl/tax-guides/worldwide-capital-and-fixed-assets-guide.
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EY, “Worldwide Corporate Tax Guide 2022,” Aug. 1, 2022, https://www.ey.com/en_gl/tax-guides/worldwide-corporate-tax-guide.
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PwC, “Worldwide Tax Summaries,” https://taxsummaries.pwc.com/.
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PKF, "International Worldwide Tax Guide 2022-23," July 31, 2022, https://www.pkf.com/publications/tax-guides/worldwide-tax-guide-2022-23/.
- Oxford University Centre for Business Taxation, "CBT Tax Database," 2017. This database was created in 2006 as a multi-country database and developed over the years by various Research Fellows at the Oxford University Centre for Business Taxation, and earlier at the Institute for Fiscal Studies. At this point, CBT has not updated the dataset since 2017; the 2017 version is available for download here: https://ora.ox.ac.uk/objects/uuid:81f28d9a-fe6e-445b-8d34-a641b573d986. The Tax Foundation has built on and been updating the capital allowances and inventory valuation parts of it since 2017 on an annual basis, using it for this report and for a section of our International Tax Competitiveness Index. A description of the dataset—called Oxford_CBT_Tax_Database_Data_Description.md—can be found in this GitHub depository.
- OECD, "OECD Tax Database, Table II.1 Statutory corporate income tax rate," updated May 2022, https://stats.oecd.org/index.aspx?DataSetCode=Table_II1.
- U.S. Department of Agriculture, “International Macroeconomics Data Set - Historial and Projected Real Gross Domestic Product (GDP) and Growth Rates of GDP for Baseline Countries/Regions (in billions of 2015 dollars) 1970-2032,” Aug. 29, 2022, https://www.ers.usda.gov/data-products/international-macroeconomic-data-set/.
- DataHub.io, "Comprehensive country codes: ISO 3166, ITU, ISO 4217 currency codes and many more," https://datahub.io/core/country-codes#resource-country-codes_zip.