{"entity":{"iso2":"PA","iso3":"PAN","name":"Panama","slug":"panama"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_BASELINE","title":"Effective tax rates - Corporate tax statistics \u2014 Effective average tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":20.976},{"date":"2018-01-01","value":20.331},{"date":"2019-01-01","value":19.641},{"date":"2020-01-01","value":19.17},{"date":"2021-01-01","value":19.212},{"date":"2022-01-01","value":19.464},{"date":"2023-01-01","value":19.695},{"date":"2024-01-01","value":19.74},{"date":"2025-01-01","value":20.247}],"summary":{"latest_period":"2025-01-01","latest_value":20.247,"max":20.976,"mean":19.8307,"min":19.17,"of":99,"rank":66,"trend":"flat"}}