{"entity":{"iso2":"GT","iso3":"GTM","name":"Guatemala","slug":"guatemala"},"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":35.442},{"date":"2018-01-01","value":35.301},{"date":"2019-01-01","value":35.571},{"date":"2020-01-01","value":36.027},{"date":"2021-01-01","value":35.898},{"date":"2022-01-01","value":37.02},{"date":"2023-01-01","value":38.493},{"date":"2024-01-01","value":38.031},{"date":"2025-01-01","value":38.385}],"summary":{"latest_period":"2025-01-01","latest_value":38.385,"max":38.493,"mean":36.6853,"min":35.301,"of":99,"rank":41,"trend":"rising"}}