Others Publications

The ITI Database: New database on international tax institutions

Wamser, Georg / Valeria Merlo / Martin Ruf / Frank Stähler / Kristina Strohmaier / M. Jonathan C. Eklund / Tobias Hahn/ Jaqueline Hansen / Nora Hiller / Sabine Laudage Teles / Sean Mc Auliffe / Georg U. Thunecke
External Publications (2024)

RSIT Working Paper 05/2024, Tübingen: Eberhard Karls Universität/Research School of International Taxation

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This article introduces the new International Tax Institutions (ITI) database, a unique attempt to collect the most relevant statutory tax indicators for the whole world. It includes taxes on corporate and personal (earned and capital) income, consumption taxes, as well as anti-tax avoidance rules (thin-capitalization and earnings-stripping rules, CFC rules and transfer pricing regulations). Our main objective is to provide a broad overview on key features, (time- and cross-sectional) variation, and regularities in the data, with a focus on international tax issues. We present a vast number of new variables – such as effec tive tax and institutional measures – that allow for a comprehensive description and comparison of countries’ taxes and tax systems.