1、International Tax Competitiveness Index 2023CENTER for GLOBAL TAX POLICYTenth EditionInternational Tax Competitiveness Index 2023Tenth EditionBy Alex Mengden Table of ContentsIntroduction 1The International Tax Competitiveness Index 12023 Rankings 2Table 1.The International Tax Competitiveness Index

2、 3Notable Changes from Last Year 4Table 2.Changes from Last Year 5Methodological Changes 6Corporate Tax 6Individual Taxes 6Corporate Income Tax 7Combined Top Marginal Corporate Income Tax Rate 7Cost Recovery 7Table 3.Corporate Taxes 8Tax Incentives and Complexity 11Individual Taxes 14Table 4.Individ

3、ual Taxes 15Taxes on Ordinary Income 16Complexity 18Capital Gains and Dividends Taxes 18Consumption Taxes 20Consumption Tax Rate 20Table 5.Consumption Taxes 21Consumption Tax Base 22Property Taxes 23Real Property Taxes 23Table 6.Property Taxes 24Wealth and Estate Taxes 26Capital,Wealth,and Property

4、Taxes on Businesses 27Cross-Border Tax Rules 28Table 7.Cross-Border Rules 29Territoriality 30Withholding Taxes 32Tax Treaty Network 33Anti-Avoidance Rules 33Country Profiles 36Methodology 56The Calculation of the Variable,Subcategory,Category,and Final Score 56Calculating Subcategory Scores 57Calcul

5、ating Category Scores 57Calculating Final Scores 57Distribution of the Final Scores 58Data Sources 59Appendix 60Appendix 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 FOUN

6、DATION|1IntroductionThe structure of a countrys tax code is a determining factor of its economic performance.A well-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 structure