id,name,unit,description,createdAt,updatedAt,code,coverage,timespan,datasetId,sourceId,shortUnit,display,columnOrder,originalMetadata,grapherConfigAdmin,shortName,catalogPath,dimensions,schemaVersion,processingLevel,processingLog,titlePublic,titleVariant,attributionShort,attribution,descriptionShort,descriptionFromProducer,descriptionKey,descriptionProcessing,licenses,license,grapherConfigETL,type,sort,dataChecksum,metadataChecksum
104225,"Composite effective marginal tax rate (CTSD, OECD (2019))",,The composite Effective Marginal Tax Rate (EMTR) is constructed as a weighted average across finance- and asset-specific EMTRs. It is a synthetic tax policy indicator measuring the extent to which taxation increases the pre-tax rate of return required by investors to break even. This indicator is used to analyse how taxes affect the incentive to expand existing investments in buildings given a fixed location (along the intensive margin).,2019-05-04 13:43:24,2023-06-15 05:05:42,,,,4099,16929,,"{""unit"": ""%""}",0,,,,,,1,,,,,,,,,,,,,,,,,
104224,"Composite effective average tax rate (CTSD, OECD (2019))",,The composite Effective Average Tax Rate (EATR) is constructed as a weighted average across finance- and asset-specific EATRs. It is a synthetic tax policy indicator reflecting the average tax contribution a firm makes on an investment project earning above-zero economic profits. This indicator is used to analyse discrete investment decisions between two or more alternative projects (along the extensive margin).,2019-05-04 13:43:24,2023-06-15 05:05:42,,,,4099,16929,,"{""unit"": ""%""}",0,,,,,,1,,,,,,,,,,,,,,,,,
104223,"Combined corporate income tax rate (CTSD, OECD (2019))",,The combined corporate income tax rate shows the basic combined central and sub-central (statutory) corporate income tax rate given by the central government rate (less deductions for sub-national taxes) plus the sub-central rate.,2019-05-04 13:43:24,2023-06-15 05:05:42,,,,4099,16929,,"{""unit"": ""%"", ""shortUnit"": ""%"", ""includeInTable"": true, ""numDecimalPlaces"": 1}",0,,,,,,1,,,,,,,,,,,,,,,,,