International Tax Competitiveness Index, 2019

Tax shakedownThe Tax Foundation (founded in 1937, they are the people who compute Tax Freedom Day every year) have just released the 2019 edition of their “International Tax Competitiveness Index” [PDF].  It evaluates the 36 countries of the Organisation for Economic Co-operation and Development (OECD) for their rates and policies for five kinds of taxation: corporate, individual, consumption (sales/VAT), property, and international tax rules, computing a ranking in each category and an overall rank merging category scores.

The top ten ranking countries for 2019 were:

  1. Estonia
  2. New Zealand
  3. Latvia
  4. Lithuania
  5. Switzerland
  6. Luxembourg
  7. Australia
  8. Sweden
  9. Netherlands
  10. Czech Republic

It is striking that of the top ten, three were formerly part of the Soviet Union and one was a Warsaw Pact country.

The United States ranks 21st among the 36, with the United Kingdom coming in at 25, Korea at 26, and Japan at 28.  France finishes dead last, with category rankings of 35/35/21/36/24.

Full details, country-by-country analyses, and descriptions of changes from the previous year are in the 63 page document linked earlier.  There is an interactive data explorer which lets you query the data set in detail.

Note that “tax havens” such as Bermuda, the Channel Islands, the British Virgin Islands, etc. are not members of the OECD and hence are not included in the report—they may have better tax policies than these larger countries.

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Author: John Walker

Founder of Ratburger.org, Autodesk, Inc., and Marinchip Systems. Author of The Hacker's Diet. Creator of www.fourmilab.ch.

3 thoughts on “International Tax Competitiveness Index, 2019”

  1. The top-ranked countries in each category are:

    • Corporate: Latvia
    • Individual: Estonia
    • Consumption: Switzerland
    • Property: Estonia
    • International tax rules: Switzerland

    Bottom ranked countries are:

    • Corporate: Japan
    • Individual: Israel
    • Consumption: Poland
    • Property: France
    • International tax rules: Chile
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  2. John Walker:
    The top-ranked countries in each category are:

    • Corporate: Latvia
    • Individual: Estonia
    • Consumption: Switzerland
    • Property: Estonia
    • International tax rules: Switzerland

    Bottom ranked countries are:

    • Corporate: Japan
    • Individual: Israel
    • Consumption: Poland
    • Property: France
    • International tax rules: Chile

    Japan is ranked #1!!!!

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