Corporate gains tax, as a percentage of GDP
Corporate gains tax, as a percentage of GDP
Country/Region
|
1985
|
1986
|
1987
|
1988
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
|---|---|---|---|---|---|---|---|---|---|---|
Australia
|
2.8
|
2.8
|
3.1
|
3.2
|
3.8
|
4.3
|
4.2
|
4.1
|
3.7
|
4.2
|
Austria
|
1.5
|
1.5
|
1.4
|
1.4
|
1.5
|
1.4
|
1.5
|
1.8
|
1.5
|
1,3
|
Belgium
|
3.1
|
3.1
|
3.1
|
3.2
|
3.0
|
2.9
|
2.4
|
2.1
|
2.4
|
2.8
|
Denmark
|
2.4
|
3.1
|
2.3
|
2.3
|
2.1
|
1.6
|
1.6
|
1.6
|
2.2
|
1.9
|
USA
|
2.1
|
2.0
|
2.4
|
2.5
|
2.5
|
2.2
|
2.1
|
2.0
|
2.2
|
2.5
|
Finland
|
1.5
|
1.4
|
1.4
|
1.6
|
1.6
|
2.1
|
2.1
|
1.7
|
1.2
|
1.9
|
France
|
2.0
|
2.2
|
2.3
|
2.3
|
2.4
|
2.3
|
2.0
|
1.5
|
1.5
|
1.6
|
Greece
|
1.0
|
1.5
|
1.7
|
1.4
|
1.5
|
2.1
|
1.7
|
1.9
|
2.1
|
2.4
|
The Netherlands
|
3.1
|
3.4
|
3.7
|
3.5
|
3.3
|
3.4
|
3.4
|
3.1
|
3.3
|
3.3
|
Ireland
|
1:2
|
1.4
|
1.3
|
1.5
|
1.2
|
1.8
|
2.1
|
2.5
|
3.0
|
3.3
|
Japan
|
5.8
|
5.9
|
6.8
|
7.5
|
7.5
|
6.7
|
6.2
|
5.0
|
4.3
|
4.1
|
Canada
|
2.7
|
2.7
|
2.8
|
2.9
|
3.0
|
2.5
|
2.1
|
1.8
|
2.1
|
2.4
|
Luxembourg
|
9.1
|
8.0
|
8.4
|
8.3
|
8.5
|
8.2
|
6.5
|
5.4
|
7.2
|
7.6
|
Great Britain
|
4.8
|
4.0
|
3.9
|
4.0
|
4.5
|
4.0
|
3.3
|
2.6
|
2.4
|
2.7
|
Norway
|
8.1
|
6.7
|
3.2
|
2,7
|
2.4
|
4.1
|
4.1a)
|
3.0a)
|
3.3a)
|
3.5a)
|
FRG
|
2.3
|
2.3
|
1.9
|
2.0
|
2.1
|
1.8
|
1.6
|
1.6
|
1.4
|
1.1
|
Italy
|
3.2
|
3.8
|
3.8
|
3.5
|
3.8
|
3.9
|
3.8
|
4.4
|
4.1
|
3.7
|
Spain
|
1.5
|
1.7
|
2.2
|
2.1
|
3.0
|
3.0
|
2.7
|
2.3
|
2.0
|
1.7
|
Switzerland
|
1.9
|
2.0
|
2.0
|
2.2
|
2.0
|
2.1
|
2.0
|
2.0
|
1.9
|
2.0
|
Sweden
|
1.7
|
2.5
|
2.3
|
2.9
|
2.1
|
1.8
|
1.9
|
1.5
|
2.2
|
2.8
|
Turkey
|
1.9
|
2.7
|
2.6
|
2.4
|
2.4
|
1.9
|
1.3
|
1.0
|
1.1
|
1:3
|
New Zealand
|
2.8
|
2.3
|
3.4
|
2.9
|
3.6
|
2.5
|
2.5
|
3.0
|
3.8
|
4.4
|
DECD Countries
| ||||||||||
in total
|
2.9
|
2.9
|
2.9
|
2.9
|
2.9
|
2.9
|
3.0
|
2.6
|
2.8
|
2.9
|
European DECD
| ||||||||||
countries
|
2.8
|
2.9
|
2.7
|
2.7
|
2.6
|
2.7
|
2.9b)
|
2.4b)
|
2.7b)
|
2.7b)
|
EEC countries
|
3.1
|
3.1
|
3.1
|
3.1
|
3.1
|
3.1
|
2.6
|
2.4
|
2.6
|
2.7
|
Czech Rep.
|
-
|
-
|
7.9
|
6.4
| ||||||
Poland
|
7.3
|
4.6
|
4.3
|
3.4
| ||||||
Hungary
|
5.2
|
2.5
|
1.7
|
1.9
|
a)Germany; b)European Union (15 countries)
