1、International Tax Competitiveness Index 2025CENTER for GLOBAL TAX POLICYInternational Tax Competitiveness Index 2025By Alex Mengden Table of ContentsIntroduction 1The International Tax Competitiveness Index 12025 Rankings 2Table 1.2025 International Tax Competitiveness Index Rankings 3Notable Change
2、s from Last Year 4Table 2.Changes from Last Year 5Methodological Changes 6Corporate Tax 6Consumption Taxes 6Property Taxes 6Corporate Income Tax 7Combined Top Marginal Corporate Income Tax Rate 7Cost Recovery 7Table 3.Corporate Taxes 8Tax Incentives and Complexity 11Individual Taxes 15Taxes on Ordin
3、ary Income 15Table 4.Individual Taxes 16Complexity 18Capital Gains and Dividends Taxes 19Consumption Taxes 20Table 5.Consumption Taxes 21Consumption Tax Base 22Property Taxes 23Table 6.Property Taxes 24Real Property Taxes 25Wealth and Estate Taxes 26Capital,Wealth,and Property Taxes on Businesses 27
4、Cross-Border Tax Rules 28Table 7.Cross-Border Rules 29Territoriality 30Withholding Taxes 32Tax Treaty Network 33Anti-Avoidance Rules 33Country Profiles 37Methodology 56The Calculation of the Variable,Subcategory,Category,and Final Score 56Distribution of the Final Scores 58Data Sources 59Appendix 60
5、Appendix Table A.Corporate Taxes 60Appendix Table B.Income Taxes 62Appendix Table C.Consumption Taxes 63Appendix Table D.Property Taxes 64Appendix Table E.Cross-Border Tax Rules 66Tax Foundation|1IntroductionThe structure of a countrys tax code is a determining factor of its economic performance.A w
6、ell-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a governments priorities.In contrast,poorly structured tax systems can be costly,distort economic decision-making,and harm domestic economies.Many countries have rec
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