{"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-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":19.836},{"date":"2018-01-01","value":18.615},{"date":"2019-01-01","value":17.613},{"date":"2020-01-01","value":17.121},{"date":"2021-01-01","value":17.427},{"date":"2022-01-01","value":18.039},{"date":"2023-01-01","value":18.258},{"date":"2024-01-01","value":18.612},{"date":"2025-01-01","value":19.296}],"summary":{"latest_period":"2025-01-01","latest_value":19.296,"max":19.836,"mean":18.313,"min":17.121,"of":99,"rank":68,"trend":"flat"}}