Tax Competitiveness Performance: An Examination of OECD Countries via MARCOS

This study aimed to assess the tax competitiveness performance of OECD countries. The study analysed International Tax Competitiveness Index (ITCI) data for 2022-2024. ITCI measures tax policies in terms of neutrality and competitiveness. The findings showed that Estonia and Latvia were the most tax-competitive countries during 2022-2024. Criteria with the highest weight were cross-border tax regulations and corporate income tax. Unlike existing papers in the literature, this manuscript investigates the tax competitiveness performance of OECD countries using the LOPCOW-based MARCOS method.