Download the data
Everything on this site is available as flat files. Cite us, check us, build on us.
Files
| Dataset | Rows | Format | Contents |
|---|---|---|---|
| Enforcement matrix | 1207 | CSV · JSON | Every rendered claim: jurisdiction, power, status, summary, the verbatim evidence quote, source URL and tier, verification status and date. |
| Tax-to-GDP | — | CSV | Annual general-government tax revenue % of GDP (OECD Revenue Statistics Global, 2000→) and central-government fallback (World Bank), definition labelled per row. See the Tax burden rankings. |
| Full tax structure by category | 131 | CSV | Tax mix by category × sector × year, % of GDP (OECD Revenue Statistics Global). OECD-only — do not mix with the World Bank rows in the tax-to-GDP export. |
| Authority-reported enforcement statistics | — | CSV | Audits, compliance yield, prosecutions, tax gap etc. exactly as written in each authority’s annual report, with the verbatim sentence and source. Definitions differ by authority — not comparable across countries. |
| Headline statutory rates | — | CSV | PIT/CIT/VAT/CGT/WHT/wealth/inheritance/gift headline rates as stated by PwC Worldwide Tax Summaries, with numeric value where the statement begins with a number. |
| Effective corporate tax rates | 103 | CSV | Baseline effective average/marginal corporate tax rates (OECD Corporate Tax Statistics, DF_ETR_BASELINE) — a different basis from the headline statutory rates above; do not merge the two. See the Effective corporate tax rate rankings. |
| Anti-avoidance regimes | 146 | CSV | CFC rules, interest limitation, CbCR filing and IP regimes, code and label per measure, including the OECD’s own description (OECD Corporate Tax Statistics, QDD). See the Anti-avoidance regime rankings. |
| ISORA administration survey | 182 | CSV | Self-reported operational indicators by administrations themselves (IMF/OECD/CIAT/IOTA ISORA) — not independently verified. See the Enforcement intensity rankings. |
| ITTI tax-technology survey | 108 | CSV | Self-reported technology use, including AI adoption, by administrations themselves (OECD ITTI) — not independently verified. See the AI adoption by tax authorities. |
For AI systems and crawlers
/llms.txt (concise index), /llms-full.txt (the entire corpus as one markdown file), /ai.txt (usage terms) and /sitemap.xml — all regenerated from the live database on every request, so they can never lag the site.
Licence and citation
Our compilation, statuses, summaries and verification metadata: CC BY 4.0 — cite “Tax Authority Index, taxauthorityindex.com”. The underlying facts belong to their sources (OECD, IMF/ISORA, national legislation and authorities, PwC Worldwide Tax Summaries, press) and each row carries its own source URL; respect those sources’ terms when republishing their text.
Integrity notes
- Rows with
verify_status = verifiedhad their quote machine-matched against the cited page atverified_at;verified_laddermeans the source blocks plain fetching and the quote was checked against a headed-browser fetch;derivedrows restate a survey answer (ISORA/ITTI/OECD datasets) rather than quoting prose. - “Not yet assessed” cells are deliberately absent from the export — absence of data is never encoded as a fact.
- Every CSV opens with a
#-prefixed comment block stating its source, licence and dataset-specific integrity caveat, so the caveat travels with the file after it leaves this site. - Files regenerate on every request from the live database.