{
  "version": 53,
  "created_utc": "2026-10-25T16:49:12.085505+00:00",
  "years": "2000-2024",
  "countries": 38,
  "rows": 943,
  "country_observation_counts": {
    "AUS": 24,
    "AUT": 25,
    "BEL": 25,
    "CAN": 25,
    "CHE": 25,
    "CHL": 25,
    "COL": 25,
    "CRI": 22,
    "CZE": 25,
    "DEU": 25,
    "DNK": 25,
    "ESP": 25,
    "EST": 25,
    "FIN": 25,
    "FRA": 25,
    "GBR": 25,
    "GRC": 24,
    "HUN": 25,
    "IRL": 25,
    "ISL": 25,
    "ISR": 25,
    "ITA": 25,
    "JPN": 25,
    "KOR": 25,
    "LTU": 25,
    "LUX": 25,
    "LVA": 25,
    "MEX": 23,
    "NLD": 25,
    "NOR": 25,
    "NZL": 25,
    "POL": 25,
    "PRT": 25,
    "SVK": 25,
    "SVN": 25,
    "SWE": 25,
    "TUR": 25,
    "USA": 25
  },
  "source_sha256": {
    "data/raw/oecd/panel_corporate_tax_revenues_v52.csv": "ce5640b688e53de8215f9eec2ae38639fa19c969042e4317df0a6580102f9fee",
    "data/raw/oecd/panel_statutory_cit_rates_v52.csv": "2d218e09e109ae4a9cb9d1abd27bdcacf89fc9e6e61f66d3ef614b2ed92046ac"
  },
  "definitions": {
    "corporate_tax_pct_gdp_oecd": "OECD Revenue Statistics S13/T_1200/_T/PT_B1GQ",
    "statutory_cit_pct": "OECD CIT_C/ST/S13/PT_INC_TAX",
    "corporate_tax_billion_local_currency": "OECD S13/T_1200/_T/XDC, UNIT_MULT=9"
  },
  "warnings": [
    "Unbalanced panel; country-year coverage varies.",
    "Local currency amounts are not cross-country comparable.",
    "No GDP levels or macro controls included.",
    "No causal identification or robust inference yet."
  ],
  "calibration_allowed": false
}