{"entity":{"iso2":"CR","iso3":"CRI","name":"Costa Rica","slug":"costa-rica"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-corporate-tax-statistics-effective-marginal-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 marginal tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2017-01-01","value":163.626},{"date":"2018-01-01","value":165.405},{"date":"2019-01-01","value":158.943},{"date":"2020-01-01","value":160.35},{"date":"2021-01-01","value":28.035},{"date":"2022-01-01","value":25.842},{"date":"2023-01-01","value":26.274},{"date":"2024-01-01","value":26.616},{"date":"2025-01-01","value":26.01}],"summary":{"latest_period":"2025-01-01","latest_value":26.01,"max":165.405,"mean":86.789,"min":25.842,"of":99,"rank":55,"trend":"volatile"}}