Comparative Income Taxation Database (CITD)

Data for each country include six data fields. These fields are:

(i) Year - The calendar year. When a law was passed in the first half of the year (i.e., from January 1 to June 30), we coded the law as applying to the entire year in which it became effective. If a law was passed in the second half of the calendar year, i.e., from July 1 to December 31, we coded it as taking effect only in the subsequent year. In the case in which we have information on a rate but no access to the law that enforced such rate (e.g. when our knowledge is limited to secondary literature that does not report the enforcement date) we assume that this law was passed in December of the previous year, as it is tradition in many countries where financial legislation occurs at the end of the year before a financial bill is enacted.

(ii) Top rate in % - The top rate in percent is the highest marginal rate of the direct tax that an independent government levies yearly on comprehensive and directly assessed forms of personal income. We concentrate on the statutory rate. If there are several taxes that affect income taxation (say, when there are mixed capital and income revenue duties or when there are surcharges), the top rate reflects the combined burden arising from all these taxes taken together. The top marginal rate refers only to the national (or federal) tax. We report information on the legislation and additional local rates and sub-central tax policies in the codebook.

(iii) Top rate applies from - The amount at which the top marginal tax rate becomes effective.

(iv) Applicable law - Name of the law(s) that governs income taxation or introduces changes. Laws that do not affect the top marginal rate (e.g. revisions to the income brackets to adjust tax to inflation) or laws already in "top rate applies from" are not listed.

(v) Source - Source where the information provided in (i)-(iv) can be found.

(vi) Comments - Provides relevant additional information, if any.