Research

The EACO is also a research institution supporting research activities by providing grants and awards. In recent years, the most important project included the design and construction of the World Tax Index (WTI), an overall multi-criteria indicator of the tax burden.

The WTI combines hard tax data available from world-respected sources and national tax laws with soft data expressing Qualified Expert Opinion (QEO). The QEO has been gained from annual large-scale questionnaire survey conducted among tax specialist from all OECD countries. Experts from universities (University of Oxford,  Melbourne, or Princeton University), as well as other important institutions (European Central Bank, Austrian Institute for Advanced Studies, Japan Center for Economic Research and dozens of others) have been engaged. Their participation on the project has consisted in determining the weights of individual tax components on basis of multicriteria evaluation methods.

The index denotes the total value of the tax burden in relation to other countries under coverage, while higher WTI values indicate a higher tax burden. In the case of the WTI, interpretation of a tax burden does not apply only to the amount of the tax revenue and its relation to GDP, as in e.g. the case of a tax quota. There is a tendency to also include other important, legal above all, aspects in the tax burden evaluation that are connected, e.g. the progressivity of taxation, the administrative demands of tax collection, the extent of tax exceptions, deductions, tax credits, etc.

Main remarks on the WTI and tax burden in developed countries have been concluded in the papers published in the DANUBE: Law, Economics and Social Sciences Review under the titles World Tax Index: Methodology and Data, and World Tax Index: New Methodology for OECD Countries, 2000–2010.

WTI Dataset

In the spirit of its mission, the EACO provides the results of the research freely. However,  the WTI data is strictly protected by copyright and trademark and is in the EACO ownership. If you respect the protection, you are welcome and encouraged to download the data and use it for your research.

NEW!!! WTI Dataset 2000–2015

Please, cite the dataset as:

Machova, Z., Kotlan, I. 2013. World Tax Index: New Methodology for OECD Countries, 2000–2010. DANUBE: Law, Economics and Social Issues Review, 4(2), 165–179.

The paper is a part of the WTI project (No. EACO/RP13/2010) outcomes and was financially supported by EACO.