2025年国际税收竞争力指数

InternationalTax Competitiveness Index2025 InternationalTax Competitiveness Index2025 ByAlex Mengden Table of Contents Introduction1 TheInternational Tax Competitiveness Index12025 Rankings2Table 1. 2025International Tax Competitiveness IndexRankings3 Notable Changes from Last Year4Table 2. Changes from Last Year5 Methodological ChangesCorporate TaxConsumption TaxesProperty Taxes 6 Corporate Income Tax7Combined Top Marginal Corporate Income Tax Rate7Cost Recovery7Table 3. Corporate Taxes8Tax Incentives and Complexity11 15 Individual Taxes Taxes on Ordinary IncomeTable 4. Individual TaxesComplexityCapital Gains and Dividends Taxes 15161819 Consumption Taxes20Table 5. Consumption Taxes21Consumption Tax Base22 Property Taxes23 Table 6. Property Taxes24Real Property Taxes25Wealth and Estate Taxes26Capital, Wealth, and Property Taxes on Businesses27 Cross-Border Tax RulesTable 7. Cross-Border RulesTerritorialityWithholding TaxesTax Treaty NetworkAnti-Avoidance Rules 37 Country Profiles Methodology The Calculation of the Variable, Subcategory, Category, and Final ScoreDistribution of the Final ScoresData Sources59 5658 Appendix60 Appendix Table A. Corporate Taxes60Appendix Table B. Income Taxes62Appendix Table C. Consumption Taxes63Appendix Table D. Property Taxes64Appendix Table E. Cross-Border Tax Rules66 Introduction The structure of a country’s tax code is a determining factor of its economic performance. Awell-structured tax code is easy for taxpayers to comply with and can promote economic developmentwhile raising sufficient revenue for a government’s priorities. In contrast, poorly structured tax systemscan be costly, distort economic decision-making, and harm domestic economies. Many countries have recognized this and have reformed their tax codes. Over the past few decades,marginal tax rates on corporate and individual income have declined significantly across the Organisa-tion for Economic Co-operation and Development (OECD). Now, most OECD nations raise a significantamount of revenue from broad-based taxes such as payroll taxes and value-added taxes (VAT).1 Not all recent changes in tax policy among OECD countries have improved the structure of tax sys-tems; some have made a negative impact. Though some countries, like Austria, have reduced theircorporate income tax rates by several percentage points, others, like France, the Slovak Republic,and Slovenia, have increased them. Corporate tax base improvements have occurred in Germany, theUnited Kingdom, and the United States, while the corporate tax base has been made less competitivein the Czech Republic and Slovenia. Canada and Finland are phasing out temporary improvements totheir corporate tax bases that the United Kingdom and the United States have made permanent andexpanded.2 In recent years, tax policy has increasingly drifted away from its traditional roles of raising governmentrevenue and encouraging investment into the toolbox of international tax and trade disputes, withimport tariffs, digital service levies, and extraterritorial taxes deployed to exert economic pressure. Inthis environment, policymakers should refocus on neutral, internationally competitive tax policies thatraise revenue with minimal harm to investment and economic growth. The variety of approaches totaxation among OECD countries creates a need to evaluate these systems relative to each other. Forthat purpose, we have developed theInternational Tax Competitiveness Index—a relative comparison ofOECD countries’ tax systems with respect to competitiveness and neutrality. The International Tax Competitiveness Index TheInternational Tax Competitiveness Index(ITCI) seeks to measure the extent to which a country’stax system adheres to two important aspects of tax policy: competitiveness and neutrality. A competitive tax code is one that keeps marginal tax rates low. In today’s globalized world, capital ishighly mobile. Businesses can choose to invest in any number of countries throughout the world tofind the highest rate of return. This means that businesses will look for countries with lower tax rateson investment to maximize their after-tax rate of return. If a country’s tax rate is too high, it will driveinvestment elsewhere, leading to slower economic growth. In addition, high marginal tax rates canimpede domestic investment and lead to tax avoidance. According to research from the OECD, corporate taxes are most harmful for economic growth, withpersonal income taxes and consumption taxes being less harmful. Taxes on immovable property havethe smallest impact on growth.3 2 |International Tax Competitiveness Index Separately, a neutral tax code is simply one that seeks to raise the most revenue with the fewest eco-nomic distortions. This means that it doesn’t favor consumption over saving, as happens with invest-ment taxes and wealth taxes. It also means few or no targeted tax breaks for specific activities carriedout by businesses or individuals