A Competitive Tax Code Doesn’t Have to Sacrifice Revenue
Structural reforms such as broadening tax bases, improving cost recovery, and shifting toward less distortive taxes can improve competitiveness without necessarily reducing revenue.
7 min read
Costa Rica Tax Rates and Rankings
Costa Rica ranks 17th overall on the 2025 International Tax Competitiveness Index, three places better than in 2024.
How does Costa Rica raise tax revenue? Explore the latest data regarding corporate taxes, individual taxes, consumption taxes, property taxes, and international taxes in Costa Rica below.
Tax Data by Country
Get facts about taxes in your country and around the world.
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International Tax Competitiveness Index
The Tax Foundation' s International Tax Competitiveness Index (ITCI) measures the degree to which the 38 OECD 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 40 variables across five categories: Corporate Taxes, Individual Taxes, Consumption Taxes, Property 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 for workers and businesses.
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Side-by-Side Implementation Is a Good Start, but It’s Just the Beginning
The side-by-side agreement is an important step in trans-Atlantic economic relations, however, there is more work to be done—on both sides of the Atlantic. If there’s a downside to the side-by-side agreement, it’s the risk of locking in mediocre tax policy choices for the long run.
Three Global Tax Policy Ideas in Need of a Reality Check
Formulary apportionment, global tax harmonization, and broad tax increases on services all face design, implementation, and economic barriers. When designing tax systems, policymakers should focus on doing the basic things well and avoid harmful policies that could stunt growth.
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Movers and Shakers in the International Tax Competitiveness Index
For the past 12 years, the International Tax Competitiveness Index has examined which countries have truly embraced tax competitiveness and which ones have lagged behind. Our experts examine how country rankings have changed over time and identify the largest movers and shakers.
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Corporate Tax Rates Around the World, 2025
The worldwide average statutory corporate tax rate has consistently decreased since 1980 but has leveled off in recent years. In the US, the 2017 Tax Cuts and Jobs Act brought the country’s statutory corporate income tax rate from the fourth highest in the world closer to the middle of the distribution.
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International Tax Competitiveness Index 2025
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
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What Should Be Done with Excise Tax Revenue?
Excise taxes generate more than two trillion dollars worldwide each year. While tying an excise tax revenue source to a specific expenditure program can be a best practice, the efficiency depends on the revenue source, the spending program, and why the excise tax was implemented in the first place.
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Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in OECD and EU Countries
Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.
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Does the G7 Global Minimum Tax “Side-by-Side” Solution Give US Multinationals an Advantage?
Rather than returning to a world of retaliatory tax measures and transatlantic disputes, the OECD should continue to decrease the compliance costs of Pillar Two by simplifying the rules to reduce any possible risk that the US has a compliance cost advantage and working with G7 countries on a side-by-side solution.
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Side-by-Side Pillar Two Deal a Good Start Toward Tax Simplicity
The US has a reasonably robust system for containing profit shifting; it is in effect already working towards the Pillar Two goals. Its negotiating posture is in many cases curbing unreasonable sidetracks, not undermining the whole project.