26 January, 2013

Mirroring the trends seen in past years, corporate and indirect tax rates around the world are in a constant state of change as governments look to increase indirect rates to raise revenue but to decrease corporate tax rates to attract investment. As 2012 came to a close the average global indirect tax increased by 0.17 percent to 15.50 percent. Meanwhile, the average global corporate tax rate average remained almost the same with a small decline of 0.09 percent to 24.43 percent.

View the paper here.