Info

Last observation: A: 2021 (N = 2543)

First observation: A: 2017 (N = 2580)

Last data update: 02 aoû 2026, 08:57. Last compile: 17 aoû 2026, 23:06

Structure

Data Structure

id	description
COU	Country
SCE	Scenario
INDIC	Indicator
YEA	Year
OBS_VALUE	Observation Value
TIME_FORMAT	Time Format
OBS_STATUS	Observation Status

SCE - Nobs

SCE	nobs	label
LOW	6612	Low interest and inflation rates
CS	6259	Country-specific interest and inflation rates

CORP_TAX - Nobs

INDIC	nobs	label
CAPITAL_ALLOWANCES_BUI	758	Capital Allowances: Buildings
CAPITAL_ALLOWANCES_INT	758	Capital Allowances: Acquired Intangibles
CAPITAL_ALLOWANCES_TAN	758	NA
COMPOSITE_EATR	758	Composite Effective Average Tax Rate
COMPOSITE_EMTR	758	Composite Effective Marginal Tax Rate
COST_CAPITAL_BUI	758	Cost of Capital: Buildings
COST_CAPITAL_INT	758	Cost of Capital: Acquired Intangibles
COST_CAPITAL_INV	758	Cost of Capital: Inventories
COST_CAPITAL_TAN	758	NA
EATR_BUI	758	Effective Average Tax Rate: Buildings
EATR_INT	758	Effective Average Tax Rate: Acquired Intangibles
EATR_INV	758	Effective Average Tax Rate: Inventories
EATR_TAN	758	NA
EMTR_INV	755	Effective Marginal Tax Rate: Inventories
EMTR_TAN	755	NA
EMTR_BUI	754	Effective Marginal Tax Rate: Buildings
EMTR_INT	753	Effective Marginal Tax Rate: Acquired Intangibles

Corporate Tax in Germany

date	INDIC	Indic	obsValue
2017-01-01	COMPOSITE_EATR	Composite Effective Average Tax Rate	0.28315
2018-01-01	COMPOSITE_EATR	Composite Effective Average Tax Rate	0.28323
2019-01-01	COMPOSITE_EATR	Composite Effective Average Tax Rate	0.28323
2020-01-01	COMPOSITE_EATR	Composite Effective Average Tax Rate	0.28033
2021-01-01	COMPOSITE_EATR	Composite Effective Average Tax Rate	0.26620
2017-01-01	COMPOSITE_EMTR	Composite Effective Marginal Tax Rate	0.16877
2018-01-01	COMPOSITE_EMTR	Composite Effective Marginal Tax Rate	0.16880
2019-01-01	COMPOSITE_EMTR	Composite Effective Marginal Tax Rate	0.16880
2020-01-01	COMPOSITE_EMTR	Composite Effective Marginal Tax Rate	0.14954
2021-01-01	COMPOSITE_EMTR	Composite Effective Marginal Tax Rate	0.02102
2017-01-01	EATR_BUI	Effective Average Tax Rate: Buildings	0.27599
2018-01-01	EATR_BUI	Effective Average Tax Rate: Buildings	0.27606
2019-01-01	EATR_BUI	Effective Average Tax Rate: Buildings	0.27606
2020-01-01	EATR_BUI	Effective Average Tax Rate: Buildings	0.27606
2021-01-01	EATR_BUI	Effective Average Tax Rate: Buildings	0.27644
2017-01-01	EATR_INV	Effective Average Tax Rate: Inventories	0.27802
2018-01-01	EATR_INV	Effective Average Tax Rate: Inventories	0.27809
2019-01-01	EATR_INV	Effective Average Tax Rate: Inventories	0.27809
2020-01-01	EATR_INV	Effective Average Tax Rate: Inventories	0.27809
2021-01-01	EATR_INV	Effective Average Tax Rate: Inventories	0.27847
2017-01-01	EATR_INT	Effective Average Tax Rate: Acquired Intangibles	0.28208
2018-01-01	EATR_INT	Effective Average Tax Rate: Acquired Intangibles	0.28215
2019-01-01	EATR_INT	Effective Average Tax Rate: Acquired Intangibles	0.28215
2020-01-01	EATR_INT	Effective Average Tax Rate: Acquired Intangibles	0.28215
2021-01-01	EATR_INT	Effective Average Tax Rate: Acquired Intangibles	0.23982
2017-01-01	EMTR_BUI	Effective Marginal Tax Rate: Buildings	0.12135
2018-01-01	EMTR_BUI	Effective Marginal Tax Rate: Buildings	0.12138
2019-01-01	EMTR_BUI	Effective Marginal Tax Rate: Buildings	0.12138
2020-01-01	EMTR_BUI	Effective Marginal Tax Rate: Buildings	0.12138
2021-01-01	EMTR_BUI	Effective Marginal Tax Rate: Buildings	0.12148
2017-01-01	EMTR_INV	Effective Marginal Tax Rate: Inventories	0.13697
2018-01-01	EMTR_INV	Effective Marginal Tax Rate: Inventories	0.13700
2019-01-01	EMTR_INV	Effective Marginal Tax Rate: Inventories	0.13700
2020-01-01	EMTR_INV	Effective Marginal Tax Rate: Inventories	0.13700
2021-01-01	EMTR_INV	Effective Marginal Tax Rate: Inventories	0.13713
2017-01-01	EMTR_INT	Effective Marginal Tax Rate: Acquired Intangibles	0.16648
2018-01-01	EMTR_INT	Effective Marginal Tax Rate: Acquired Intangibles	0.16651
2019-01-01	EMTR_INT	Effective Marginal Tax Rate: Acquired Intangibles	0.16651
2020-01-01	EMTR_INT	Effective Marginal Tax Rate: Acquired Intangibles	0.16651
2021-01-01	EMTR_INT	Effective Marginal Tax Rate: Acquired Intangibles	-0.23157
2017-01-01	COST_CAPITAL_BUI	Cost of Capital: Buildings	0.03626
2018-01-01	COST_CAPITAL_BUI	Cost of Capital: Buildings	0.03626
2019-01-01	COST_CAPITAL_BUI	Cost of Capital: Buildings	0.03626
2020-01-01	COST_CAPITAL_BUI	Cost of Capital: Buildings	0.03626
2021-01-01	COST_CAPITAL_BUI	Cost of Capital: Buildings	0.03627
2017-01-01	COST_CAPITAL_INV	Cost of Capital: Inventories	0.03684
2018-01-01	COST_CAPITAL_INV	Cost of Capital: Inventories	0.03684
2019-01-01	COST_CAPITAL_INV	Cost of Capital: Inventories	0.03684
2020-01-01	COST_CAPITAL_INV	Cost of Capital: Inventories	0.03684
2021-01-01	COST_CAPITAL_INV	Cost of Capital: Inventories	0.03685
2017-01-01	COST_CAPITAL_INT	Cost of Capital: Acquired Intangibles	0.03799
2018-01-01	COST_CAPITAL_INT	Cost of Capital: Acquired Intangibles	0.03800
2019-01-01	COST_CAPITAL_INT	Cost of Capital: Acquired Intangibles	0.03800
2020-01-01	COST_CAPITAL_INT	Cost of Capital: Acquired Intangibles	0.03800
2021-01-01	COST_CAPITAL_INT	Cost of Capital: Acquired Intangibles	0.02582
2017-01-01	CAPITAL_ALLOWANCES_BUI	Capital Allowances: Buildings	0.54492
2018-01-01	CAPITAL_ALLOWANCES_BUI	Capital Allowances: Buildings	0.54492
2019-01-01	CAPITAL_ALLOWANCES_BUI	Capital Allowances: Buildings	0.54492
2020-01-01	CAPITAL_ALLOWANCES_BUI	Capital Allowances: Buildings	0.54492
2021-01-01	CAPITAL_ALLOWANCES_BUI	Capital Allowances: Buildings	0.54492
2017-01-01	CAPITAL_ALLOWANCES_INT	Capital Allowances: Acquired Intangibles	0.92450
2018-01-01	CAPITAL_ALLOWANCES_INT	Capital Allowances: Acquired Intangibles	0.92450
2019-01-01	CAPITAL_ALLOWANCES_INT	Capital Allowances: Acquired Intangibles	0.92450
2020-01-01	CAPITAL_ALLOWANCES_INT	Capital Allowances: Acquired Intangibles	0.92450
2021-01-01	CAPITAL_ALLOWANCES_INT	Capital Allowances: Acquired Intangibles	1.00000
2017-01-01	EATR_TAN	NA	0.29652
2018-01-01	EATR_TAN	NA	0.29660
2019-01-01	EATR_TAN	NA	0.29660
2020-01-01	EATR_TAN	NA	0.28502
2021-01-01	EATR_TAN	NA	0.27005
2017-01-01	EMTR_TAN	NA	0.25027
2018-01-01	EMTR_TAN	NA	0.25033
2019-01-01	EMTR_TAN	NA	0.25033
2020-01-01	EMTR_TAN	NA	0.17327
2021-01-01	EMTR_TAN	NA	0.05703
2017-01-01	COST_CAPITAL_TAN	NA	0.04211
2018-01-01	COST_CAPITAL_TAN	NA	0.04212
2019-01-01	COST_CAPITAL_TAN	NA	0.04212
2020-01-01	COST_CAPITAL_TAN	NA	0.03881
2021-01-01	COST_CAPITAL_TAN	NA	0.03445
2017-01-01	CAPITAL_ALLOWANCES_TAN	NA	0.77196
2018-01-01	CAPITAL_ALLOWANCES_TAN	NA	0.77196
2019-01-01	CAPITAL_ALLOWANCES_TAN	NA	0.77196
2020-01-01	CAPITAL_ALLOWANCES_TAN	NA	0.82101
2021-01-01	CAPITAL_ALLOWANCES_TAN	NA	0.84876