The ITI Database: New Data on International Tax Institutions
Abstract This article introduces the new International Tax Institutions (ITI) database, a unique collection of 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 effective tax and institutional measures – that allow for a comprehensive description and comparison of countries’ taxes and tax systems.
Authors
- Georg Wamser (ORCID: https://orcid.org/0000-0002-6907-9445)
- Jaqueline Hansen
- Frank Stähler (ORCID: https://orcid.org/0000-0002-5120-0286)
- Georg Thunecke (ORCID: https://orcid.org/0000-0003-1668-0912)
- Kristina Strohmaier (ORCID: https://orcid.org/0009-0000-0664-0568)
- Martin Ruf
- Valeria Merlo (ORCID: https://orcid.org/0000-0003-3276-2184)
- Sabine Laudage Teles
- Martin Eklund (ORCID: https://orcid.org/0000-0001-5032-5266)
- Tobias Hahn (ORCID: https://orcid.org/0009-0005-4513-0161)
- Sean Mc Auliffe
- Nora Hiller
Institutions
- Max Planck Institute for Tax Law and Public Finance (DE)
- National Tax Service (KR)
- University of Duisburg-Essen (DE)
- University of Tübingen (DE)
Publication Details
- Journal
- International Tax and Public Finance
- Published
- 2025-03-07
- DOI
- https://doi.org/10.1007/s10797-024-09880-7
- Citations
- 2
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 3.91
Funders
- Deutsche Forschungsgemeinschaft
- Eberhard Karls Universität Tübingen