{"entity":{"iso2":"IS","iso3":"ISL","name":"Iceland","slug":"iceland"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics-2","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_XBRD","title":"Effective tax rates for expenditure based tax incentives - Corporate tax statistics \u2014 Implicit subsidy (EATR)","unit":"Percentage of taxable income"},"observations":[{"date":"2019-01-01","value":-12.0},{"date":"2020-01-01","value":-15.0},{"date":"2021-01-01","value":-15.0},{"date":"2022-01-01","value":-15.0},{"date":"2023-01-01","value":-15.0},{"date":"2024-01-01","value":-15.0},{"date":"2025-01-01","value":-15.0}],"summary":{"latest_period":"2025-01-01","latest_value":-15.0,"max":-12.0,"mean":-14.5714,"min":-15.0,"of":50,"rank":43,"trend":"falling"}}