• Entry
  • Reader's guide
  • Entries A-Z
  • Subject index

The Tax Foundation publishes the International Tax Competitiveness Index (ITCI) annually, which measures the degree to which the tax systems of the countries in the Organization for Economic Cooperation and Development (OECD) promote competiveness through low tax burdens on business investment and neutrality through a well-structured tax code. The ITCI considers more than 40 variables across five categories: (1) corporate taxes, (2) consumption taxes, (3) property taxes, (4) individual taxes, and (5) international tax rules. The ITCI attempts to display which countries provide the best tax environment for starting and growing a business, as well as which countries offer the best tax environment for investment.

The ITCI measures the extent to which a country’s tax code observes the two important principles of tax policy: (1) competitiveness ...

    • Loading...
    locked icon

    Sign in to access this content

    Get a 30 day FREE TRIAL

    • Watch videos from a variety of sources bringing classroom topics to life
    • Read modern, diverse business cases
    • Explore hundreds of books and reference titles