Statutory corporate income tax rate - TABLE_II1

Data - OECD

Author

François Geerolf

Last observation: 2023 (N = 131)

First observation: 1981 (N = 5)

Last data update: 02 août 2026, 09:15

Last compile: 04 sept. 2026, 03:10

Structure

Germany

Code

TABLE_II1 |>
  filter(COU == "DEU") |>
  year_to_date() |>
  left_join(TABLE_II1_var$CORP_TAX, by = "CORP_TAX") |>
  ggplot() + theme_minimal() + ylab("Corporate Tax Rate (%)") + xlab("") +
  geom_line(aes(x = date, y = obsValue/100, color = Corp_tax)) +
  scale_color_manual(values = viridis(6)[1:5]) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.7, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 60, 5),
                     labels = percent_format(accuracy = 1),
                     limits = c(0, 0.6))

France

Code

TABLE_II1 |>
  filter(COU == "FRA") |>
  year_to_date() |>
  left_join(TABLE_II1_var$CORP_TAX, by = "CORP_TAX") |>
  ggplot() + theme_minimal() + ylab("Corporate Tax Rate (%)") + xlab("") +
  geom_line(aes(x = date, y = obsValue/100, color = Corp_tax)) +
  scale_color_manual(values = viridis(6)[1:5]) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 60, 5),
                     labels = percent_format(accuracy = 1),
                     limits = c(0, 0.6))

United States

Code

TABLE_II1 |>
  filter(COU == "USA") |>
  year_to_date() |>
  left_join(TABLE_II1_var$CORP_TAX, by = "CORP_TAX") |>
  ggplot() + theme_minimal() + ylab("Corporate Tax Rate (%)") + xlab("") +
  geom_line(aes(x = date, y = obsValue/100, color = Corp_tax)) +
  scale_color_manual(values = viridis(6)[1:5]) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 60, 5),
                     labels = percent_format(accuracy = 1),
                     limits = c(0, 0.6))

Luxembourg

Code

TABLE_II1 |>
  filter(COU == "LUX") |>
  year_to_date() |>
  left_join(TABLE_II1_var$CORP_TAX, by = "CORP_TAX") |>
  ggplot() + theme_minimal() + ylab("Corporate Tax Rate (%)") + xlab("") +
  geom_line(aes(x = date, y = obsValue/100, color = Corp_tax)) +
  scale_color_manual(values = viridis(6)[1:5]) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 60, 5),
                     labels = percent_format(accuracy = 1),
                     limits = c(0, 0.6))

Japan

Code

TABLE_II1 |>
  filter(COU == "JPN") |>
  year_to_date() |>
  left_join(TABLE_II1_var$CORP_TAX, by = "CORP_TAX") |>
  ggplot() + theme_minimal() + ylab("Corporate Tax Rate (%)") + xlab("") +
  geom_line(aes(x = date, y = obsValue/100, color = Corp_tax)) +
  scale_color_manual(values = viridis(6)[1:5]) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 60, 5),
                     labels = percent_format(accuracy = 1),
                     limits = c(0, 0.6))