世界税收竞争力指数2023-75页_1mb

International Tax Competitiveness Index Summary

The International Tax Competitiveness Index is a comparative tool that ranks OECD countries based on the competitiveness and neutrality of their tax systems. It evaluates over 40 tax variables across five categories:

• Corporate income taxes
• Individual income taxes
• Consumption taxes
• Property taxes
• Cross-border tax rules

The new 2023 methodology introduced changes, primarily reinstituting surtaxes as variables rather than superseded dummy variables. This makes older editions non-comparable to the 2023 results. Estonia retained first place for the 10th consecutive year, scoring highest in competitiveness due to its cash-flow tax system, broad consumption taxes, territoriality rules, and limited complexity.

Key findings include:

• Corporate Tax: Estonia and Latvia lead with cash-flow systems, while Colombia and Italy have high rates. Chile showed the biggest decline post-expensing reversal.
• Individual Income Taxes: Estonia led overall, while the US and Canada made marginal moves down due to higher rates on large corporations and capital gains.
• Consumption Taxes: New Zealand scored highest with a broad base and low rate (15%), though consumption taxes generally scored lower than anticipated.
• Property Taxes: Estonia again led, having moved to a cash-flow corporate tax.
• Cross-Border Rules: Estonia, Hungary, Iceland, and Ireland had the most territorial systems.

Countries top-scoring in each category include:

• Corporate Tax: Estonia
• Individual Taxes: Estonia
• Consumption Taxes: New Zealand
• Property Taxes: Estonia
• Cross-Border Tax Rules: Estonia

Rankings for major economies remained stable or changed minimally, reflecting policy shifts and regional economic pressures. The report emphasizes that well-structured tax systems promote sustainable growth while maintaining revenue efficiency.