2015 International Tax Competitiveness Index

The Tax Foundation’s International Tax Competitiveness Index (ITCI) measures the degree to which the 34 Organisation for Economic Co-operation and Development countries’ tax systems promote competitiveness through low tax burdens on business investment and neutrality through a well-structured tax code. The ITCI considers more than forty variables across five categories: Corporate Taxes, Consumption Taxes, Property Taxes, Individual Taxes, and International Tax Rules. The ITCI attempts to display not only which countries provide the best tax environment for investment, but also the best tax environment in which to start and grow a business.

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