{"entity":{"iso2":"DE","iso3":"DEU","name":"Germany","slug":"germany"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective","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_IBRD","title":"Effective tax rates for income based tax incentives - Corporate tax statistics \u2014 Effective average tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2000-01-01","value":45.05},{"date":"2001-01-01","value":33.39},{"date":"2002-01-01","value":33.42},{"date":"2003-01-01","value":34.6},{"date":"2004-01-01","value":33.46},{"date":"2005-01-01","value":33.48},{"date":"2006-01-01","value":33.53},{"date":"2007-01-01","value":33.48},{"date":"2008-01-01","value":25.67},{"date":"2009-01-01","value":25.63},{"date":"2010-01-01","value":25.74},{"date":"2011-01-01","value":25.79},{"date":"2012-01-01","value":25.82},{"date":"2013-01-01","value":25.87},{"date":"2014-01-01","value":25.93},{"date":"2015-01-01","value":25.99},{"date":"2016-01-01","value":26.03},{"date":"2017-01-01","value":26.09},{"date":"2018-01-01","value":26.09},{"date":"2019-01-01","value":26.13},{"date":"2020-01-01","value":26.04},{"date":"2021-01-01","value":26.13},{"date":"2022-01-01","value":26.12},{"date":"2023-01-01","value":26.24},{"date":"2024-01-01","value":26.3},{"date":"2025-01-01","value":26.3}],"summary":{"latest_period":"2025-01-01","latest_value":26.3,"max":45.05,"mean":28.7815,"min":25.63,"of":41,"rank":9,"trend":"falling"}}