Database for the Effective Tax Rates in EU countries, 1995-2021: available here (based on Eurostat data, limited countries with 2022 estimates)
The accompanying working paper detailing the approach followed can be found here.
The peer-reviewed report on the Effective Tax Rates in Ireland, and the accompanying Technical Appendix and Database, are now available on ESRI's website here. Media coverage for the report: Irish Times (gated), Independent and RTE
Abstract: In this paper we compute a unified database of effective tax rates for 27 EU countries over the 1995-2017 period. To do this, we follow the methodology developed in Mendoza et al. (1994) while we incorporate the most recent revisions introduced by Carey and Rabesona (2002). Our database consists of the effective tax rates on labour and capital income, on consumption, on corporate income ,social security contributions and the combined tax rate on labour income and consumption.
Database for the Effective Tax Rates in OECD countries, 1970-2017: available here.
This database contains estimates of Effective Tax Rates on the factors of productions, household and corporate income and consumption for a sample of 31 OECD countries. The estimation was based on the methodology of Carey and Rabesona (2002). Note that following the change in the reference year (2015 instead of 2010) by the OECD, there might be more frequent updates of the National Accounts, especially for the data pre-1995. As such, the estimates are subject to revisions.