Corporation tax

	A	B	C	D	E	F
1	ISO code	Country	Year	Combined corporate tax rate	Net debt, % of GDP	Real GDP, % change from previous year

2	AU	Australia	1981	46.0
3	AU	Australia	1982	46.0
4	AU	Australia	1983	46.0
5	AU	Australia	1984	46.0
6	AU	Australia	1985	46.0
7	AU	Australia	1986	49.0
8	AU	Australia	1987	49.0
9	AU	Australia	1988	39.0	14.4
10	AU	Australia	1989	39.0	10.6
11	AU	Australia	1990	39.0	10
12	AU	Australia	1991	39.0	10.9
13	AU	Australia	1992	39.0	15.3
14	AU	Australia	1993	33.0	20.8
15	AU	Australia	1994	33.0	25
16	AU	Australia	1995	36.0	25.6
17	AU	Australia	1996	36.0	20.4
18	AU	Australia	1997	36.0	20.6	3.9
19	AU	Australia	1998	36.0	15.7	5.1
20	AU	Australia	1999	36.0	14.5	4.3
21	AU	Australia	2000	34.0	8.6	3.3
22	AU	Australia	2001	30.0	6.2	2.6
23	AU	Australia	2002	30.0	4.4	3.8
24	AU	Australia	2003	30.0	2.3	3.5
25	AU	Australia	2004	30.0	0.2	3.2
26	AU	Australia	2005	30.0	-1.4	3.5
27	AU	Australia	2006	30.0	-4.7	2.4
28	AU	Australia	2007	30.0	-7.3	5
29	AU	Australia	2008	30.0	-7.6	2.1
30	AU	Australia	2009	30.0	-3.8	1.2
31	AU	Australia	2010	30.0	0.4	3.3
32	AT	Austria	1981	55.0	15.9
33	AT	Austria	1982	55.0	17
34	AT	Austria	1983	55.0	20.3
35	AT	Austria	1984	55.0	21.4
36	AT	Austria	1985	55.0	22.8
37	AT	Austria	1986	55.0	25.4
38	AT	Austria	1987	55.0	27.8
39	AT	Austria	1988	55.0	29.3
40	AT	Austria	1989	30.0	28.8
41	AT	Austria	1990	30.0	28.6
42	AT	Austria	1991	30.0	28.5
43	AT	Austria	1992	30.0	29.6
44	AT	Austria	1993	30.0	33.3
45	AT	Austria	1994	34.0	35.2
46	AT	Austria	1995	34.0	38.8
47	AT	Austria	1996	34.0	40.3
48	AT	Austria	1997	34.0	36.5	2.2
49	AT	Austria	1998	34.0	36.7	3.8
50	AT	Austria	1999	34.0	35.8	3.7
51	AT	Austria	2000	34.0	34.8	3.3
52	AT	Austria	2001	34.0	35.6	0.5
53	AT	Austria	2002	34.0	37	1.6
54	AT	Austria	2003	34.0	36.1	0.7
55	AT	Austria	2004	34.0	37.9	2.6
56	AT	Austria	2005	25.0	38	2.8
57	AT	Austria	2006	25.0	33.8	3.5
58	AT	Austria	2007	25.0	30.8	3.7
59	AT	Austria	2008	25.0	33.7	1.9
60	AT	Austria	2009	25.0	38.7	-3.8
61	AT	Austria	2010	25.0	41.7	2
62	BE	Belgium	1981	48.0	67.3
63	BE	Belgium	1982	48.0	72.9
64	BE	Belgium	1983	45.0	83.8
65	BE	Belgium	1984	45.0	89.8
66	BE	Belgium	1985	45.0	96.4
67	BE	Belgium	1986	45.0	102.5
68	BE	Belgium	1987	43.0	106.9
69	BE	Belgium	1988	43.0	108.1
70	BE	Belgium	1989	43.0	106
71	BE	Belgium	1990	41.0	107.1
72	BE	Belgium	1991	39.0	108.1
73	BE	Belgium	1992	39.0	113.2
74	BE	Belgium	1993	40.2	115.1
75	BE	Belgium	1994	40.2	114.5
76	BE	Belgium	1995	40.2	114.6
77	BE	Belgium	1996	40.2	115.5
78	BE	Belgium	1997	40.2	110.9	3.9
79	BE	Belgium	1998	40.2	107.8	1.9
80	BE	Belgium	1999	40.2	103.1	3.5
81	BE	Belgium	2000	40.2	97.6	3.8
82	BE	Belgium	2001	40.2	95.1	0.7
83	BE	Belgium	2002	40.2	93.3	1.4
84	BE	Belgium	2003	34.0	90.4	0.8
85	BE	Belgium	2004	34.0	84	3.1
86	BE	Belgium	2005	34.0	82	2
87	BE	Belgium	2006	34.0	77.2	2.7
88	BE	Belgium	2007	34.0	73.3	2.8
89	BE	Belgium	2008	34.0	74	0.8
90	BE	Belgium	2009	34.0	80.2	-2.7
91	BE	Belgium	2010	34.0	82.4	2.1
92	CA	Canada	1981	50.9	13.5
93	CA	Canada	1982	49.5	19.1
94	CA	Canada	1983	48.3	25.6
95	CA	Canada	1984	47.6	29.6
96	CA	Canada	1985	49.4	35.3
97	CA	Canada	1986	49.8	39.6
98	CA	Canada	1987	48.6	39.2
99	CA	Canada	1988	41.3	38.1
100	CA	Canada	1989	41.3	41.1
101	CA	Canada	1990	41.5	43.7
102	CA	Canada	1991	41.8	50.5
103	CA	Canada	1992	42.5	59.1
104	CA	Canada	1993	42.6	64.2
105	CA	Canada	1994	42.6	67.9
106	CA	Canada	1995	42.9	70.7
107	CA	Canada	1996	42.9	70
108	CA	Canada	1997	42.9	64.7	4.2
109	CA	Canada	1998	42.9	60.8	4.1
110	CA	Canada	1999	42.9	55.8	5.5
111	CA	Canada	2000	42.6	46.2	5.2
112	CA	Canada	2001	40.5	44.3	1.8
113	CA	Canada	2002	38.1	42.6	2.9
114	CA	Canada	2003	36.0	38.7	1.9
115	CA	Canada	2004	34.4	35.2	3.1
116	CA	Canada	2005	34.4	31	3
117	CA	Canada	2006	34.1	26.3	2.8
118	CA	Canada	2007	34.1	22.9	2.2
119	CA	Canada	2008	31.7	22.4	0.5
120	CA	Canada	2009	31.3	28.4	-2.5
121	CA	Canada	2010	29.5	31.4	3
122	CL	Chile	2000	15.0		4.6
123	CL	Chile	2001	15.0		3.4
124	CL	Chile	2002	15.0		2.1
125	CL	Chile	2003	16.0		3.8
126	CL	Chile	2004	16.5		5.9
127	CL	Chile	2005	17.0		5.6
128	CL	Chile	2006	17.0		4.8
129	CL	Chile	2007	17.0		4.7
130	CL	Chile	2008	17.0		3.4
131	CL	Chile	2009	17.0		-1.4
132	CL	Chile	2010	17.0		5.2
133	CZ	Czech Republic	1981
134	CZ	Czech Republic	1982
135	CZ	Czech Republic	1983
136	CZ	Czech Republic	1984
137	CZ	Czech Republic	1985
138	CZ	Czech Republic	1986
139	CZ	Czech Republic	1987
140	CZ	Czech Republic	1988
141	CZ	Czech Republic	1989
142	CZ	Czech Republic	1990
143	CZ	Czech Republic	1991
144	CZ	Czech Republic	1992
145	CZ	Czech Republic	1993	45
146	CZ	Czech Republic	1994	42
147	CZ	Czech Republic	1995	41
148	CZ	Czech Republic	1996	41
149	CZ	Czech Republic	1997	39		-0.7
150	CZ	Czech Republic	1998	35		-0.7
151	CZ	Czech Republic	1999	35		1.2
152	CZ	Czech Republic	2000	31		3.9
153	CZ	Czech Republic	2001	31	-25.4	2.4
154	CZ	Czech Republic	2002	31	-16.2	1.8
155	CZ	Czech Republic	2003	31	-7.5	3.6
156	CZ	Czech Republic	2004	28.0	-9.7	4.3
157	CZ	Czech Republic	2005	26	-11.4	6.4
158	CZ	Czech Republic	2006	24	-11.7	7
159	CZ	Czech Republic	2007	24	-14.4	6.1
160	CZ	Czech Republic	2008	21	-6.4	2.3
161	CZ	Czech Republic	2009	20	-1.7	-4
162	CZ	Czech Republic	2010	19	3.5	2.4
163	DK	Denmark	1981	40	16.5
164	DK	Denmark	1982	40	25.1
165	DK	Denmark	1983	40	30.8
166	DK	Denmark	1984	40	32.9
167	DK	Denmark	1985	50	30.6
168	DK	Denmark	1986	50	25.7
169	DK	Denmark	1987	50	22.9
170	DK	Denmark	1988	50	24.2
171	DK	Denmark	1989	50	22.7
172	DK	Denmark	1990	40	22.5
173	DK	Denmark	1991	38	25.7
174	DK	Denmark	1992	34	28.1
175	DK	Denmark	1993	34	31.1
176	DK	Denmark	1994	34	31.5
177	DK	Denmark	1995	34	33.4
178	DK	Denmark	1996	34	33.3
179	DK	Denmark	1997	34	32.3	3.2
180	DK	Denmark	1998	34	35.1	2.2
181	DK	Denmark	1999	32	28.4	2.6
182	DK	Denmark	2000	32	22.5	3.5
183	DK	Denmark	2001	30	20.1	0.7
184	DK	Denmark	2002	30	19.1	0.5
185	DK	Denmark	2003	30	18	0.4
186	DK	Denmark	2004	30.0	14.8	2.3
187	DK	Denmark	2005	28	10.5	2.4
188	DK	Denmark	2006	28	1.9	3.4
189	DK	Denmark	2007	25	-3.8	1.7
190	DK	Denmark	2008	25	-6.7	-0.9
191	DK	Denmark	2009	25	-4.5	-4.7
192	DK	Denmark	2010	25	0.3	2.2
193	FI	Finland	1981	61.5	-29.7
194	FI	Finland	1982	61.75	-27.4
195	FI	Finland	1983	61.5	-25.9
196	FI	Finland	1984	61.75	-25.8
197	FI	Finland	1985	61.75	-27
198	FI	Finland	1986	51.5	-27.8
199	FI	Finland	1987	51.5	-27.6
200	FI	Finland	1988	51.5	-28.8
201	FI	Finland	1989	52.5	-32.9
202	FI	Finland	1990	44.5	-35.1
203	FI	Finland	1991	42	-33.8
204	FI	Finland	1992	39	-24.6
205	FI	Finland	1993	25	-16
206	FI	Finland	1994	25	-16.3
207	FI	Finland	1995	25	-7.3
208	FI	Finland	1996	25	-6.7
209	FI	Finland	1997	28	-7.5	6.1
210	FI	Finland	1998	28	-14.6	5.1
211	FI	Finland	1999	28	-50.3	4
212	FI	Finland	2000	29	-31.1	5.3
213	FI	Finland	2001	29	-31.7	2.2
214	FI	Finland	2002	29	-31.4	1.7
215	FI	Finland	2003	29	-38.5	2.1
216	FI	Finland	2004	29.0	-46.7	4.1
217	FI	Finland	2005	26	-58.6	3
218	FI	Finland	2006	26	-69.4	4.4
219	FI	Finland	2007	26	-72.6	5.3
220	FI	Finland	2008	26	-52.4	1
221	FI	Finland	2009	26	-62.6	-8.1
222	FI	Finland	2010	26	-56.6	2.7
223	FR	France	1981	50	-0.2
224	FR	France	1982	50	1.6
225	FR	France	1983	50	3.9
226	FR	France	1984	50	6.7
227	FR	France	1985	50	9.5
228	FR	France	1986	45	12.2
229	FR	France	1987	45	13
230	FR	France	1988	42	14.7
231	FR	France	1989	42	15.3
232	FR	France	1990	42	17.1
233	FR	France	1991	42	18.4
234	FR	France	1992	34	20
235	FR	France	1993	33.33	26.8
236	FR	France	1994	33.33	29.7
237	FR	France	1995	36.66	37.5
238	FR	France	1996	36.66	41.8
239	FR	France	1997	41.66	42.3	2.2
240	FR	France	1998	41.66	40.5	3.5
241	FR	France	1999	40	33.5	3.2
242	FR	France	2000	37.76	35.1	4.1
243	FR	France	2001	36.43	36.7	1.8
244	FR	France	2002	35.43	41.8	1.1
245	FR	France	2003	35.43	44.2	1.1
246	FR	France	2004	35.43	45.3	2.3
247	FR	France	2005	34.95	43.2	2
248	FR	France	2006	34.43	37.2	2.4
249	FR	France	2007	34.43	33.8	2.3
250	FR	France	2008	34.43	43.4	0.1
251	FR	France	2009	34.43	50.8	-2.5
252	FR	France	2010	34.43	57.1	1.6
253	DE	Germany	1981	60	13.5
254	DE	Germany	1982	60	16.1
255	DE	Germany	1983	60	17.9
256	DE	Germany	1984	60	18.9
257	DE	Germany	1985	60	19.2
258	DE	Germany	1986	60	19.5
259	DE	Germany	1987	60	20.6
260	DE	Germany	1988	60	21.5
261	DE	Germany	1989	60	19.9
262	DE	Germany	1990	54.54545455	20.5
263	DE	Germany	1991	56.25	8.5
264	DE	Germany	1992	58.15217391	14.9
265	DE	Germany	1993	56.52173913	18.3
266	DE	Germany	1994	52.17391304	19.1
267	DE	Germany	1995	55.10869565	29.7
268	DE	Germany	1996	55.10869565	32.7
269	DE	Germany	1997	56.79916318	32.4	1.8
270	DE	Germany	1998	56.0460251	36.2	1.8
271	DE	Germany	1999	52.03319502	34.7	1.9
272	DE	Germany	2000	52.03319502	34	3.5
273	DE	Germany	2001	38.90125	36.3	1.4
274	DE	Germany	2002	38.90041494	40.4	0
275	DE	Germany	2003	40.21576763	43.2	-0.2
276	DE	Germany	2004	38.9	47.2	0.7
277	DE	Germany	2005	38.90041494	49.5	0.9
278	DE	Germany	2006	38.90041494	47.5	3.6
279	DE	Germany	2007	38.90041494	42.2	2.8
280	DE	Germany	2008	30.175	44	0.7
281	DE	Germany	2009	30.175	48.5	-4.7
282	DE	Germany	2010	30.175	50.5	3.5
283	GR	Greece	1981	45
284	GR	Greece	1982	45
285	GR	Greece	1983	45
286	GR	Greece	1984	45
287	GR	Greece	1985	49
288	GR	Greece	1986	49
289	GR	Greece	1987	49
290	GR	Greece	1988	49
291	GR	Greece	1989	46
292	GR	Greece	1990	46
293	GR	Greece	1991	46
294	GR	Greece	1992	46 35
295	GR	Greece	1993	35
296	GR	Greece	1994	35
297	GR	Greece	1995	35	81
298	GR	Greece	1996	35	81.4
299	GR	Greece	1997	35	76.8	3.6
300	GR	Greece	1998	40	72.6	3.4
301	GR	Greece	1999	40	70.2	3.4
302	GR	Greece	2000	40	88.7	4.5
303	GR	Greece	2001	37.5	92.9	4.2
304	GR	Greece	2002	35	94.7	3.4
305	GR	Greece	2003	35	87.2	5.9
306	GR	Greece	2004	35.0	88	4.4
307	GR	Greece	2005	32	85	2.3
308	GR	Greece	2006	29	78.3	4.5
309	GR	Greece	2007	25	72.5	4.3
310	GR	Greece	2008	25	78.7	1.3
311	GR	Greece	2009	25	88.3	-2.3
312	GR	Greece	2010	24	97.3	-3.9
313	HU	Hungary	1981
314	HU	Hungary	1982
315	HU	Hungary	1983
316	HU	Hungary	1984
317	HU	Hungary	1985
318	HU	Hungary	1986
319	HU	Hungary	1987
320	HU	Hungary	1988
321	HU	Hungary	1989	50
322	HU	Hungary	1990	40
323	HU	Hungary	1991	40	-59.4
324	HU	Hungary	1992	40	-47.6
325	HU	Hungary	1993	40	-19.4
326	HU	Hungary	1994	36	3.3
327	HU	Hungary	1995	18	24.4
328	HU	Hungary	1996	18	25.1
329	HU	Hungary	1997	18	24.9	3.9
330	HU	Hungary	1998	18	31.6	4.8
331	HU	Hungary	1999	18	33.8	4.1
332	HU	Hungary	2000	18	32.3	4.9
333	HU	Hungary	2001	18	32	3.8
334	HU	Hungary	2002	18	36.7	4.1
335	HU	Hungary	2003	18	37.6	4
336	HU	Hungary	2004	16.0	41.5	4.5
337	HU	Hungary	2005	16	46.3	3.2
338	HU	Hungary	2006	17.33	51.6	3.6
339	HU	Hungary	2007	20	52.8	0.8
340	HU	Hungary	2008	20	51.5	0.8
341	HU	Hungary	2009	20	58.9	-6.7
342	HU	Hungary	2010	19	61.6	1.1
343	IS	Iceland	1981
344	IS	Iceland	1982
345	IS	Iceland	1983
346	IS	Iceland	1984
347	IS	Iceland	1985
348	IS	Iceland	1986
349	IS	Iceland	1987
350	IS	Iceland	1988
351	IS	Iceland	1989
352	IS	Iceland	1990
353	IS	Iceland	1991
354	IS	Iceland	1992
355	IS	Iceland	1993
356	IS	Iceland	1994
357	IS	Iceland	1995
358	IS	Iceland	1996
359	IS	Iceland	1997			4.9
360	IS	Iceland	1998		42.6	6.3
361	IS	Iceland	1999		35.9	4.1
362	IS	Iceland	2000	30	37.5	4.3
363	IS	Iceland	2001	30	29.2	3.9
364	IS	Iceland	2002	18	28.5	0.1
365	IS	Iceland	2003	18	30.7	2.4
366	IS	Iceland	2004	18.0	27.7	7.7
367	IS	Iceland	2005	18	13.6	7.5
368	IS	Iceland	2006	18	7.9	4.6
369	IS	Iceland	2007	18	-1	6
370	IS	Iceland	2008	15	26.1	1
371	IS	Iceland	2009	15	39.8	-6.8
372	IS	Iceland	2010	15	45.2	-3.6
373	IE	Ireland	1981	45
374	IE	Ireland	1982	50
375	IE	Ireland	1983	50
376	IE	Ireland	1984	50
377	IE	Ireland	1985	50
378	IE	Ireland	1986	50
379	IE	Ireland	1987	50
380	IE	Ireland	1988	47
381	IE	Ireland	1989	43
382	IE	Ireland	1990	43
383	IE	Ireland	1991	40
384	IE	Ireland	1992	40
385	IE	Ireland	1993	40
386	IE	Ireland	1994	40
387	IE	Ireland	1995	38
388	IE	Ireland	1996	38
389	IE	Ireland	1997	36		11.5
390	IE	Ireland	1998	32	42.2	8.4
391	IE	Ireland	1999	28	27.3	10.7
392	IE	Ireland	2000	24	16.4	9.4
393	IE	Ireland	2001	20	13	5.7
394	IE	Ireland	2002	16	14	6.6
395	IE	Ireland	2003	12.5	11.5	4.4
396	IE	Ireland	2004	12.5	8.7	4.6
397	IE	Ireland	2005	12.5	6.5	6
398	IE	Ireland	2006	12.5	1.4	5.3
399	IE	Ireland	2007	12.5	-0.3	5.6
400	IE	Ireland	2008	12.5	11.3	-3.6
401	IE	Ireland	2009	12.5	28.6	-7.6
402	IE	Ireland	2010	12.5	61.5	-0.3
403	IT	Italy	1981	36.25	49.5
404	IT	Italy	1982	41.34	53.2
405	IT	Italy	1983	46.4	62.8
406	IT	Italy	1984	46.4	66.5
407	IT	Italy	1985	46.4	73
408	IT	Italy	1986	46.4	77.7
409	IT	Italy	1987	46.4	82.3
410	IT	Italy	1988	46.4	85.1
411	IT	Italy	1989	46.4	79.7
412	IT	Italy	1990	46.4	82.5
413	IT	Italy	1991	47.8	86.2
414	IT	Italy	1992	52.2	93.2
415	IT	Italy	1993	52.2	100.5
416	IT	Italy	1994	53.2	104.5
417	IT	Italy	1995	53.2	99
418	IT	Italy	1996	53.2	104.5
419	IT	Italy	1997	53.2	104.6	1.9
420	IT	Italy	1998	37	107	1.3
421	IT	Italy	1999	37	101.1	1.4
422	IT	Italy	2000	37	95.6	3.9
423	IT	Italy	2001	36	96.3	1.7
424	IT	Italy	2002	36	95.7	0.5
425	IT	Italy	2003	34	92.7	0.1
426	IT	Italy	2004	33.0	92.5	1.4
427	IT	Italy	2005	33	93.7	0.8
428	IT	Italy	2006	33	90.5	2.1
429	IT	Italy	2007	33	87	1.4
430	IT	Italy	2008	27.5	89.7	-1.3
431	IT	Italy	2009	27.5	100	-5.1
432	IT	Italy	2010	27.5	103.3	1
433	JP	Japan	1981		19.2
434	JP	Japan	1982		23.5
435	JP	Japan	1983		28.3
436	JP	Japan	1984		30.5
437	JP	Japan	1985		30.8
438	JP	Japan	1986		33
439	JP	Japan	1987		26.9
440	JP	Japan	1988		22.4
441	JP	Japan	1989		15.7
442	JP	Japan	1990	49.98	13.4
443	JP	Japan	1991	49.98	11.7
444	JP	Japan	1992	49.98	13.8
445	JP	Japan	1993	49.98	17.1
446	JP	Japan	1994	49.98	19.6
447	JP	Japan	1995	49.98	23.8
448	JP	Japan	1996	49.98	29.2
449	JP	Japan	1997	49.98	34.8	1.6
450	JP	Japan	1998	46.36	46.2	-2
451	JP	Japan	1999	40.87	53.8	-0.1
452	JP	Japan	2000	40.87	60.4	2.9
453	JP	Japan	2001	40.87	66.3	0.2
454	JP	Japan	2002	40.87	72.6	0.3
455	JP	Japan	2003	40.87	76.5	1.4
456	JP	Japan	2004	39.54	82.7	2.7
457	JP	Japan	2005	39.54	84.6	1.9
458	JP	Japan	2006	39.54	84.3	2
459	JP	Japan	2007	39.54	81.5	2.4
460	JP	Japan	2008	39.54	94.9	-1.2
461	JP	Japan	2009	39.54	108.2	-5.2
462	JP	Japan	2010	39.54	114	3.7
463	KR	Korea	1981		0
464	KR	Korea	1982		-0.6
465	KR	Korea	1983		-0.9
466	KR	Korea	1984		-2.1
467	KR	Korea	1985		-3.2
468	KR	Korea	1986		-5.5
469	KR	Korea	1987		-9.2
470	KR	Korea	1988		-13.4
471	KR	Korea	1989		-16.1
472	KR	Korea	1990		-17.3
473	KR	Korea	1991		-16.1
474	KR	Korea	1992		-15.5
475	KR	Korea	1993		-16.3
476	KR	Korea	1994		-17
477	KR	Korea	1995		-18.5
478	KR	Korea	1996		-20.2
479	KR	Korea	1997		-22.7	5.8
480	KR	Korea	1998		-23.7	-5.7
481	KR	Korea	1999		-24.4	10.7
482	KR	Korea	2000	30.8	-27.5	8.8
483	KR	Korea	2001	30.8	-30.5	4
484	KR	Korea	2002	29.7	-32.3	7.2
485	KR	Korea	2003	29.7	-30.9	2.8
486	KR	Korea	2004	29.7	-31.4	4.6
487	KR	Korea	2005	27.5	-35.6	4
488	KR	Korea	2006	27.5	-37	5.2
489	KR	Korea	2007	27.5	-40.4	5.1
490	KR	Korea	2008	27.5	-37.9	2.3
491	KR	Korea	2009	24.2	-38.5	0.2
492	KR	Korea	2010	24.2	-36.6	6.2
493	LU	Luxembourg	1981
494	LU	Luxembourg	1982
495	LU	Luxembourg	1983
496	LU	Luxembourg	1984
497	LU	Luxembourg	1985
498	LU	Luxembourg	1986
499	LU	Luxembourg	1987
500	LU	Luxembourg	1988
501	LU	Luxembourg	1989
502	LU	Luxembourg	1990
503	LU	Luxembourg	1991
504	LU	Luxembourg	1992
505	LU	Luxembourg	1993
506	LU	Luxembourg	1994
507	LU	Luxembourg	1995		-37.7
508	LU	Luxembourg	1996		-41
509	LU	Luxembourg	1997		-41.6	5.9
510	LU	Luxembourg	1998		-46.8	6.5
511	LU	Luxembourg	1999		-47.8	8.4
512	LU	Luxembourg	2000	37.45	-50.7	8.4
513	LU	Luxembourg	2001	37.45	-58.2	2.5
514	LU	Luxembourg	2002	30.38	-55.5	4.1
515	LU	Luxembourg	2003	30.38	-56.7	1.5
516	LU	Luxembourg	2004	30.38	-52.2	4.4
517	LU	Luxembourg	2005	30.38	-48.6	5.4
518	LU	Luxembourg	2006	29.63	-44.7	5
519	LU	Luxembourg	2007	29.63	-44.2	6.6
520	LU	Luxembourg	2008	29.63	-44.7	1.4
521	LU	Luxembourg	2009	28.59	-45.9	-3.7
522	LU	Luxembourg	2010	28.59	-41.6	3.3
523	MX	Mexico	1981	42
524	MX	Mexico	1982	42
525	MX	Mexico	1983	42
526	MX	Mexico	1984	42
527	MX	Mexico	1985	42
528	MX	Mexico	1986	42
529	MX	Mexico	1987	40.6
530	MX	Mexico	1988	39.2
531	MX	Mexico	1989	37
532	MX	Mexico	1990	36
533	MX	Mexico	1991	35
534	MX	Mexico	1992	35
535	MX	Mexico	1993	34.8
536	MX	Mexico	1994	34
537	MX	Mexico	1995	34
538	MX	Mexico	1996	34
539	MX	Mexico	1997	34		7.2
540	MX	Mexico	1998	34		5
541	MX	Mexico	1999	35		3.6
542	MX	Mexico	2000	35		6
543	MX	Mexico	2001	35		-0.9
544	MX	Mexico	2002	35		0.1
545	MX	Mexico	2003	34		1.4
546	MX	Mexico	2004	33.0		4
547	MX	Mexico	2005	30		3.2
548	MX	Mexico	2006	29		4.9
549	MX	Mexico	2007	28		3.3
550	MX	Mexico	2008	28		1.5
551	MX	Mexico	2009	28		-6.6
552	MX	Mexico	2010	30		5
553	NL	Netherlands	1981	48	23.2
554	NL	Netherlands	1982	48	26.7
555	NL	Netherlands	1983	48	31
556	NL	Netherlands	1984	43	34
557	NL	Netherlands	1985	43	36.7
558	NL	Netherlands	1986	42	39.4
559	NL	Netherlands	1987	42	24.3
560	NL	Netherlands	1988	42	27.6
561	NL	Netherlands	1989	35	30.8
562	NL	Netherlands	1990	35	34
563	NL	Netherlands	1991	35	35.1
564	NL	Netherlands	1992	35	41
565	NL	Netherlands	1993	35	45.5
566	NL	Netherlands	1994	35	44.6
567	NL	Netherlands	1995	35	54.1
568	NL	Netherlands	1996	35	52.8
569	NL	Netherlands	1997	35	49.7	4.3
570	NL	Netherlands	1998	35	48.2	3.9
571	NL	Netherlands	1999	35	36.7	4.7
572	NL	Netherlands	2000	35	34.9	3.9
573	NL	Netherlands	2001	35	33	1.9
574	NL	Netherlands	2002	34.5	34.9	0.1
575	NL	Netherlands	2003	34.5	36.2	0.3
576	NL	Netherlands	2004	34.5	37.6	2.2
577	NL	Netherlands	2005	31.5	35	2
578	NL	Netherlands	2006	29.6	31.6	3.4
579	NL	Netherlands	2007	25.5	27.9	3.9
580	NL	Netherlands	2008	25.5	26.8	1.9
581	NL	Netherlands	2009	25.5	29.9	-3.9
582	NL	Netherlands	2010	25.5	34.7	1.7
583	NZ	New Zealand	1981	45
584	NZ	New Zealand	1982	45
585	NZ	New Zealand	1983	45
586	NZ	New Zealand	1984	45
587	NZ	New Zealand	1985	45
588	NZ	New Zealand	1986	48
589	NZ	New Zealand	1987	48
590	NZ	New Zealand	1988	28
591	NZ	New Zealand	1989	33
592	NZ	New Zealand	1990	33
593	NZ	New Zealand	1991	33
594	NZ	New Zealand	1992	33
595	NZ	New Zealand	1993	33	50.5
596	NZ	New Zealand	1994	33	43.9
597	NZ	New Zealand	1995	33	37.6
598	NZ	New Zealand	1996	33	32.4
599	NZ	New Zealand	1997	33	29.8	2.9
600	NZ	New Zealand	1998	33	27.8	0.7
601	NZ	New Zealand	1999	33	25.5	4.6
602	NZ	New Zealand	2000	33	23.5	3.8
603	NZ	New Zealand	2001	33	21.1	2.4
604	NZ	New Zealand	2002	33	16.9	4.6
605	NZ	New Zealand	2003	33	11	4.4
606	NZ	New Zealand	2004	33.0	4.8	4
607	NZ	New Zealand	2005	33	-1.5	3.1
608	NZ	New Zealand	2006	33	-8.1	2.3
609	NZ	New Zealand	2007	33	-13.1	3.1
610	NZ	New Zealand	2008	30	-12.7	-0.5
611	NZ	New Zealand	2009	30	-8.9	-0.4
612	NZ	New Zealand	2010	30	-4.4	2.2
613	NO	Norway	1981	50.8	-21.4
614	NO	Norway	1982	50.8	-23
615	NO	Norway	1983	50.8	-26.1
616	NO	Norway	1984	50.8	-29.5
617	NO	Norway	1985	50.8	-36.2
618	NO	Norway	1986	50.8	-40.4
619	NO	Norway	1987	50.8	-41.7
620	NO	Norway	1988	50.8	-41.9
621	NO	Norway	1989	50.8	-41.1
622	NO	Norway	1990	50.8	-41
623	NO	Norway	1991	50.8	-37.5
624	NO	Norway	1992	28	-35.1
625	NO	Norway	1993	28	-32
626	NO	Norway	1994	28	-30.6
627	NO	Norway	1995	28	-36.1
628	NO	Norway	1996	28	-41.1
629	NO	Norway	1997	28	-48.5	5.4
630	NO	Norway	1998	28	-52.1	2.7
631	NO	Norway	1999	28	-57.5	2
632	NO	Norway	2000	28	-67.4	3.3
633	NO	Norway	2001	28	-85.1	2
634	NO	Norway	2002	28	-80.6	1.5
635	NO	Norway	2003	28	-95	1
636	NO	Norway	2004	28.0	-104.4	3.9
637	NO	Norway	2005	28	-122.4	2.7
638	NO	Norway	2006	28	-136.3	2.3
639	NO	Norway	2007	28	-142.5	2.7
640	NO	Norway	2008	28	-126.1	0.8
641	NO	Norway	2009	28	-154.4	-1.4
642	NO	Norway	2010	28	-157	0.5
643	PL	Poland	1981
644	PL	Poland	1982
645	PL	Poland	1983
646	PL	Poland	1984
647	PL	Poland	1985
648	PL	Poland	1986
649	PL	Poland	1987
650	PL	Poland	1988
651	PL	Poland	1989
652	PL	Poland	1990
653	PL	Poland	1991
654	PL	Poland	1992	40
655	PL	Poland	1993	40
656	PL	Poland	1994	40
657	PL	Poland	1995	40	-15
658	PL	Poland	1996	40	-5.7
659	PL	Poland	1997	38	0.3	7
660	PL	Poland	1998	36	6.4	4.9
661	PL	Poland	1999	34	13.5	4.4
662	PL	Poland	2000	30	15.5	4.5
663	PL	Poland	2001	28	18.5	1.3
664	PL	Poland	2002	28	22.1	1.4
665	PL	Poland	2003	27	22.7	4
666	PL	Poland	2004	19.0	20.8	5.2
667	PL	Poland	2005	19	23.5	3.6
668	PL	Poland	2006	19	22.4	6.2
669	PL	Poland	2007	19	17	6.8
670	PL	Poland	2008	19	17.3	5
671	PL	Poland	2009	19	22.3	1.7
672	PL	Poland	2010	19	29	3.5
673	PT	Portugal	1981	48.96
674	PT	Portugal	1982	50.72
675	PT	Portugal	1983	55.12
676	PT	Portugal	1984	55.12
677	PT	Portugal	1985	55.12
678	PT	Portugal	1986	50.28
679	PT	Portugal	1987	48.08
680	PT	Portugal	1988	48.08
681	PT	Portugal	1989	40.15
682	PT	Portugal	1990	40.15
683	PT	Portugal	1991	39.6
684	PT	Portugal	1992	39.6
685	PT	Portugal	1993	39.6
686	PT	Portugal	1994	39.6
687	PT	Portugal	1995	39.6	24.3
688	PT	Portugal	1996	39.6	26.5
689	PT	Portugal	1997	37.4	31.2	4.4
690	PT	Portugal	1998	37.4	32.2	5
691	PT	Portugal	1999	37.4	29.8	4.1
692	PT	Portugal	2000	35.2	27.4	3.9
693	PT	Portugal	2001	35.2	29.2	2
694	PT	Portugal	2002	33	33.3	0.7
695	PT	Portugal	2003	33	35.9	-0.9
696	PT	Portugal	2004	27.5	40.7	1.6
697	PT	Portugal	2005	27.5	43.5	0.8
698	PT	Portugal	2006	27.5	42.7	1.4
699	PT	Portugal	2007	26.5	42.7	2.4
700	PT	Portugal	2008	26.5	47.1	0
701	PT	Portugal	2009	26.5	57.4	-2.5
702	PT	Portugal	2010	26.5	63.2	1.5
703	SK	Slovakia	1981
704	SK	Slovakia	1982
705	SK	Slovakia	1983
706	SK	Slovakia	1984
707	SK	Slovakia	1985
708	SK	Slovakia	1986
709	SK	Slovakia	1987
710	SK	Slovakia	1988
711	SK	Slovakia	1989
712	SK	Slovakia	1990
713	SK	Slovakia	1991
714	SK	Slovakia	1992
715	SK	Slovakia	1993	45
716	SK	Slovakia	1994	40
717	SK	Slovakia	1995	40	-30.7
718	SK	Slovakia	1996	40	-18.2
719	SK	Slovakia	1997	40	-12.1	5.7
720	SK	Slovakia	1998	40	-3.7	4.4
721	SK	Slovakia	1999	40	1.2	0
722	SK	Slovakia	2000	29	12.5	1.4
723	SK	Slovakia	2001	29	10.9	3.5
724	SK	Slovakia	2002	25	1.7	4.6
725	SK	Slovakia	2003	25	1.8	4.8
726	SK	Slovakia	2004	19.0	7.6	5
727	SK	Slovakia	2005	19	4.9	6.7
728	SK	Slovakia	2006	19	6.5	8.5
729	SK	Slovakia	2007	19	7.3	10.6
730	SK	Slovakia	2008	19	8.9	6.2
731	SK	Slovakia	2009	19	17.1	-4.7
732	SK	Slovakia	2010	19	24.5	4.1
733	ES	Spain	1981	33	9.8
734	ES	Spain	1982	33	12.9
735	ES	Spain	1983	33	15.9
736	ES	Spain	1984	35	19.3
737	ES	Spain	1985	35	24.4
738	ES	Spain	1986	35	27.6
739	ES	Spain	1987	35	26.5
740	ES	Spain	1988	35	27.8
741	ES	Spain	1989	35	29.3
742	ES	Spain	1990	35	31.5
743	ES	Spain	1991	35	33.3
744	ES	Spain	1992	35	35.2
745	ES	Spain	1993	35	43.5
746	ES	Spain	1994	35	46.4
747	ES	Spain	1995	35	51.6
748	ES	Spain	1996	35	55.5
749	ES	Spain	1997	35	54.2	3.9
750	ES	Spain	1998	35	53.7	4.5
751	ES	Spain	1999	35	47.7	4.7
752	ES	Spain	2000	35	44.2	5
753	ES	Spain	2001	35	41.5	3.6
754	ES	Spain	2002	35	40.3	2.7
755	ES	Spain	2003	35	36.8	3.1
756	ES	Spain	2004	35.0	34.6	3.3
757	ES	Spain	2005	35	29.9	3.6
758	ES	Spain	2006	35	23.5	4
759	ES	Spain	2007	32.5	18.5	3.6
760	ES	Spain	2008	30	22.9	0.9
761	ES	Spain	2009	30	34.3	-3.7
762	ES	Spain	2010	30	43.4	-0.2
763	SE	Sweden	1981	57.8	-5.5
764	SE	Sweden	1982	57.8	4.2
765	SE	Sweden	1983	58.1	10.7
766	SE	Sweden	1984	56.6	13.5
767	SE	Sweden	1985	56.6	14.1
768	SE	Sweden	1986	56.6	12.6
769	SE	Sweden	1987	56.6	6.4
770	SE	Sweden	1988	56.6	0.2
771	SE	Sweden	1989	60.1	-6
772	SE	Sweden	1990	53	-7.9
773	SE	Sweden	1991	30	-5
774	SE	Sweden	1992	30	4.6
775	SE	Sweden	1993	30	10.5
776	SE	Sweden	1994	28	20.7
777	SE	Sweden	1995	28	25.6
778	SE	Sweden	1996	28	26.6
779	SE	Sweden	1997	28	24.6	2.9
780	SE	Sweden	1998	28	22	4.1
781	SE	Sweden	1999	28	12.4	4.4
782	SE	Sweden	2000	28	5.5	4.6
783	SE	Sweden	2001	28	-2.5	1.4
784	SE	Sweden	2002	28	3.9	2.5
785	SE	Sweden	2003	28	0	2.5
786	SE	Sweden	2004	28.0	-3.6	3.7
787	SE	Sweden	2005	28	-8.7	3.1
788	SE	Sweden	2006	28	-20	4.6
789	SE	Sweden	2007	28	-24.7	3.4
790	SE	Sweden	2008	28	-18.3	-0.6
791	SE	Sweden	2009	26.3	-23.5	-5.1
792	SE	Sweden	2010	26.3	-21.1	4.4
793	CH	Switzerland	1981	33.04826958
794	CH	Switzerland	1982	33.04826958
795	CH	Switzerland	1983	33.04826958
796	CH	Switzerland	1984	32.86612022
797	CH	Switzerland	1985	31.86612022
798	CH	Switzerland	1986	31.68397086
799	CH	Switzerland	1987	31.68761384
800	CH	Switzerland	1988	30.59471767
801	CH	Switzerland	1989	30.59653916
802	CH	Switzerland	1990	30.59653916
803	CH	Switzerland	1991	27.72101468
804	CH	Switzerland	1992	28.03435928
805	CH	Switzerland	1993	28.4667857
806	CH	Switzerland	1994	28.4667857
807	CH	Switzerland	1995	28.46924177
808	CH	Switzerland	1996	28.46924177
809	CH	Switzerland	1997	28.46924177		2.1
810	CH	Switzerland	1998	27.79845951		2.6
811	CH	Switzerland	1999	25.09419405	12.5	1.3
812	CH	Switzerland	2000	24.92548855	11.4	3.6
813	CH	Switzerland	2001	24.6993622	10.9	1.2
814	CH	Switzerland	2002	24.41535275	15.7	0.4
815	CH	Switzerland	2003	24.09982391	15.9	-0.2
816	CH	Switzerland	2004	24.1	17.7	2.5
817	CH	Switzerland	2005	21.32	16.7	2.6
818	CH	Switzerland	2006	21.32	13.5	3.6
819	CH	Switzerland	2007	21.3232795	8.9	3.6
820	CH	Switzerland	2008	21.17443782	6.2	1.9
821	CH	Switzerland	2009	21.17443782	5.1	-1.9
822	CH	Switzerland	2010	21.17443782	5.7	2.7
823	TR	Turkey	1981
824	TR	Turkey	1982
825	TR	Turkey	1983
826	TR	Turkey	1984
827	TR	Turkey	1985
828	TR	Turkey	1986
829	TR	Turkey	1987
830	TR	Turkey	1988
831	TR	Turkey	1989
832	TR	Turkey	1990
833	TR	Turkey	1991
834	TR	Turkey	1992
835	TR	Turkey	1993
836	TR	Turkey	1994
837	TR	Turkey	1995
838	TR	Turkey	1996
839	TR	Turkey	1997			7.5
840	TR	Turkey	1998			3.1
841	TR	Turkey	1999			-3.3
842	TR	Turkey	2000	33		6.8
843	TR	Turkey	2001	33		-5.7
844	TR	Turkey	2002	33		5.9
845	TR	Turkey	2003	30		5.6
846	TR	Turkey	2004	33.0		8.8
847	TR	Turkey	2005	30		8.7
848	TR	Turkey	2006	20		6.8
849	TR	Turkey	2007	20		4.9
850	TR	Turkey	2008	20		0.5
851	TR	Turkey	2009	20		-4.8
852	TR	Turkey	2010	20		8.2
853	GB	United Kingdom	1981	52	23.9
854	GB	United Kingdom	1982	52	29.5
855	GB	United Kingdom	1983	50	30
856	GB	United Kingdom	1984	45	25.3
857	GB	United Kingdom	1985	40	26
858	GB	United Kingdom	1986	35	26
859	GB	United Kingdom	1987	35	6.6
860	GB	United Kingdom	1988	35	-0.1
861	GB	United Kingdom	1989	35	-5
862	GB	United Kingdom	1990	34	-3.6
863	GB	United Kingdom	1991	33	-1.4
864	GB	United Kingdom	1992	33	6.7
865	GB	United Kingdom	1993	33	17.4
866	GB	United Kingdom	1994	33	19.7
867	GB	United Kingdom	1995	33	26.3
868	GB	United Kingdom	1996	33	27.9
869	GB	United Kingdom	1997	31	30.6	3.3
870	GB	United Kingdom	1998	31	32.6	3.6
871	GB	United Kingdom	1999	30	29	3.5
872	GB	United Kingdom	2000	30	26.8	3.9
873	GB	United Kingdom	2001	30	23.2	2.5
874	GB	United Kingdom	2002	30	23.7	2.1
875	GB	United Kingdom	2003	30	23.9	2.8
876	GB	United Kingdom	2004	30.0	25.9	3
877	GB	United Kingdom	2005	30	27.1	2.2
878	GB	United Kingdom	2006	30	27.5	2.8
879	GB	United Kingdom	2007	30	28.5	2.7
880	GB	United Kingdom	2008	28	33	-0.1
881	GB	United Kingdom	2009	28	43.8	-5
882	GB	United Kingdom	2010	28	51.3	1.8
883	US	United States	1981	49.699	25.4
884	US	United States	1982	49.699	29.5
885	US	United States	1983	49.834	33
886	US	United States	1984	49.7854	34.2
887	US	United States	1985	49.7854	37.3
888	US	United States	1986	49.8232	40.8
889	US	United States	1987	44.176	43
890	US	United States	1988	38.5936	44.1
891	US	United States	1989	38.6662	44.2
892	US	United States	1990	38.653	45.4
893	US	United States	1991	38.851	49.1
894	US	United States	1992	38.8642	52.5
895	US	United States	1993	39.7515	54.9
896	US	United States	1994	39.6865	54.4
897	US	United States	1995	39.6085	53.8
898	US	United States	1996	39.6085	51.9
899	US	United States	1997	39.4525	48.8	4.5
900	US	United States	1998	39.4395	44.9	4.4
901	US	United States	1999	39.394	40.2	4.8
902	US	United States	2000	39.34	35.3	4.1
903	US	United States	2001	39.26	34.6	1.1
904	US	United States	2002	39.3	37.2	1.8
905	US	United States	2003	39.33	40.5	2.5
906	US	United States	2004	39.31	42.1	3.6
907	US	United States	2005	39.277	42.5	3.1
908	US	United States	2006	39.3	41.7	2.7
909	US	United States	2007	39.2575	42.4	1.9
910	US	United States	2008	39.251	48.3	0
911	US	United States	2009	39.095	59.7	-2.6
912	US	United States	2010	39.2055	67.8	2.7

	A	B	C	D	E	F	G	H	I
1	INCOME FROM CORPORATION TAX, % OF GDP
2	COUNTRY	2002	2003	2004	2005	2006	2007	2008	2009

3	Australia	5	5	5.5	5.8	6.4	6.8	5.9	..
4	Austria	2.2	2.2	2.3	2.2	2.2	2.4	2.5	1.7
5	Belgium	3	2.9	3.1	3.3	3.5	3.5	3.3	2.5
6	Canada	3.2	3.3	3.6	3.5	3.8	3.5	3.3	2.5
7	Chile	..	..	..	..	..	..	..	..
8	Czech Republic	4.3	4.6	4.7	4.5	4.8	5	4.2	3.7
9	Denmark	2.9	2.9	3.2	3.9	4.3	3.8	3.4	2.4
10	Finland	4.2	3.4	3.5	3.3	3.4	3.9	3.5	2
11	France	2.9	2.5	2.8	2.4	3	3	2.9	1.4
12	Germany	1	1.3	1.6	1.7	2.1	2.2	1.9	1.3
13	Greece	3.4	2.9	3	3.3	2.7	2.5	2.5	0
14	Hungary	2.3	2.2	2.2	2.1	2.3	2.8	2.6	2.2
15	Iceland	0.9	1.2	1	2	2.4	2.5	1.9	1.1
16	Ireland	3.7	3.7	3.6	3.4	3.8	3.4	2.8	2.4
17	Israel 1	2.8	2.9	3.4	4	4.9	4.5	3.5	2.8
18	Italy	3.1	2.8	2.8	2.8	3.4	3.8	3.7	3.1
19	Japan	3.2	3.4	3.7	4.3	4.7	4.8	3.9	2.4
20	Korea	3	3.7	3.3	3.8	3.6	4	4.2	3.7
21	Luxembourg	8	7.3	5.7	5.8	4.9	5.3	5.1	5.4
22	Mexico	..	..	..	..	..	..	..	..
23	Netherlands	3.3	2.8	3.1	3.8	3.3	3.2	3.2	..
24	New Zealand	4.2	4.6	5.4	6.2	5.7	5	4.4	3.3
25	Norway	8.1	8	9.9	11.8	13	11.4	12.5	8.2
26	OECD-Total 2	3.2	3.1	3.3	3.6	3.8	3.8	3.5	..
27	Poland	2	1.8	2.2	2.5	2.4	2.8	2.7	..
28	Portugal	3.3	2.8	2.9	2.7	2.9	3.6	3.6	..
29	Slovak Republic	2.5	2.8	2.6	2.7	2.9	3	3.1	2.8
30	Slovenia	1.6	1.7	1.9	2.8	3	3.2	2.5	1.9
31	Spain	3.2	3.1	3.4	3.9	4.1	4.7	2.8	2.2
32	Sweden	2.3	2.4	3	3.7	3.6	3.7	3	2.8
33	Switzerland	2.6	2.5	2.5	2.6	3	3.1	3.3	3.4
34	Turkey	1.8	2.1	1.7	1.7	1.5	1.6	1.8	1.9
35	United Kingdom	2.8	2.7	2.8	3.3	3.9	3.4	3.6	2.8
36	United States	1.7	2.1	2.5	3.1	3.4	3	1.8	2.1
37
38	Last updated: 16 December 2010
39	1. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by
40	the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the
41	terms of international law.
42	2. Unweighted average
43	Source: OECD (2010), Revenue statistics: Comparative tables, OECD Tax Statistics (database)
44	http://dx.doi.org/10.1787/20758510-2010-table5
45	Taxes on corporate income
46	As a percentage of gross domestic product
47	2002 2003

	A	C	E	F	G	I	K
1	PART II. Taxation of Corporate and Capital Income (2010)
2
3	Table II.1. Corporate income tax rate 1
4
5
6
7		Central government corporate income tax rate 2	Adjusted central government corporate income tax rate 3		Sub-central government corporate income tax rate 4	Combined corporate income tax rate 5	Targeted corporate tax rates 6
8
9
10	Country
11
12
13	Australiaa	30.0	30.0			30.00	Y
14	Austria	25.0	25.0			25.00	N
15	Belgiumb	33.99 (33.0)	33.99			33.99	Y
16	Canada	18.0	18.0	14.0	11.5	29.52	Y
17	Chilel	17.0	17.0			17.00	Y
18	Czech Republic	19.0	19.0			19.00	Y
19	Denmark	25.0	25.0			25.00	N
20	Finland	26.0	26.0			26.00	N
21	Francec	34.43	34.43			34.43	Y
22	Germanyd	15,825 (15,0)	15,825		14.35	30.18	N
23	Greece	24.0	24.0			24.00	Y
24	Hungarye	19.0	19.0			19.00	Y
25	Iceland	15.0	15.0			15.00	N
26	Ireland	12.5	12.5			12.50	Y
27	Italyf	27.5	27.5			27.50	N
28	Japan	30.0	27.99		11.55	39.54	Y
29	Korea	22.0	22.0		2.2	24.20	Y
30	Luxembourg	21.84 (21.0)	21.84		6.75	28.59	Y
31	Mexico	30.0	30.0			30.00	Y
32	Netherlandsg	25.5	25.5			25.50	Y
33	New Zealanda	30.0	30.0			30.00	N
34	Norway	28.0	28.0			28.00	Y
35	Polandh	19.0	19.0			19.00	N
36	Portugali	25.0	25.0		1.5	26.50	Y
37	Slovak Republic	19.0	19.0			19.00	N
38	Spain	30.0	30.0			30.00	Y
39	Sweden	26.3	26.3			26.30	N
40	Switzerlandj	8.5	6.70		14.47	21.17	N
41	Turkey	20.0	20.0			20.00	N
42	United Kingdoma	28.0	28.0			28.00	Y
43	United Statesk	35.0	32.7		6.47	39.21	Y
44
45
46