|Corporate tax %<br>(kpmg_tax)|%|Corporate tax rate. The above rates do not reflect payroll<br>taxes, social security taxes, net wealth taxes, turnover/sales<br>taxes and other taxes not levied on income.|1997-<br>2003<br>(annual)|**Corporate Tax Rates Survey, KPMG, Switzerland**|
|---|---|---|---|---|
|||When 2 or more rates are reported, the highest number is<br>chosen.||The survey (begun in 1993) currently covers 68 countries,<br>including the 30 member countries of the Organization for<br>Economic Cooperation and Development (OECD), and<br>many countries in the Asia Pacific and Latin America<br>regions. Local KPMG tax offices from these countries<br>have contributed to this survey.|
|1D Top marginal tax<br>rate<br>(efw_d)|0 to 10|Average of 1.D.i. Top Marginal Income Tax Rate and 1.D.ii.<br>Top Marginal Income and Payroll Tax Rate<br>Countries with higher marginal tax rates that take effect at<br>lower income thresholds received lower ratings. The<br>income threshold data were converted from local currency<br>to 1982/1984 US dollars (using beginning-of-year exchange<br>rates and the US Consumer Price Index).|1970-<br>2000<br>(5-year)<br>and 2001|**Economic Freedom of the World, The Fraser Institute**<br>From Section:<br>1: Size of government<br>Based on: Price Waterhouse, Individual Taxes: A<br>Worldwide Summary (various issues)|
|**LABOR**|||||
|**Variable name in**<br>**corresponding**<br>**database**<br>**(name in our**<br>**database)**|**Scale**|**Description**|**Years**|**Source**|
|TUMMBR<br>(ra_union)|%|Total trade union membership, in percent of the total labor<br>force. Includes workers of both sexes in the public and the<br>private sectors. In some countries, the union membership<br>may include unemployed and retired workers who pay their<br>dues. Based on the number of active contributors declared<br>by the trade unions themselves and on labor force<br>estimates. When declared membership is larger than the<br>labor force, a 100 percent membership rate is reported.|1945-<br>2000<br>(5 year)|**A Database of Labor-Market Indicators Across**<br>**Countries**<br>M. Rama and R. Artecona, The World Bank, 2002.|
|Flexibility-of-hiring<br>index<br>(db_flex_hiring)|0 to 100, higher values<br>indicating more rigid<br>regulation|Availability of part-time and fixed-term contracts|Survey<br>conducted<br>in 1997,<br>updated<br>|**Doing Business, The World Bank**<br>see Botero, Djankov, La Porta, Lopez-de-Silanes, and<br>Shleifer, "The Regulation of Labor", Working Paper 9756,<br>National Bureau of Economic Research, June 2003<br>|
|Conditions-of-<br>employment index<br>(db_cond_empl)|0 to 100, higher values<br>indicating more rigid<br>regulation|Working time requirements, including mandatory minimum<br>daily rest, maximum number of hours in a normal workweek,<br>premium for overtime work, restrictions on weekly holiday,<br>mandatory payment for nonworking days, (which includes<br>days of annual leave with pay and paid time off for<br>holidays), and minimum wage legislation. The constitutional<br>principles dealing with the minimum conditions of<br>employment are also coded.|to 2003|Based on: NATLEX database (International Labour<br>Organization); Constitutions, available online on the U.S.<br>Law<br>Library<br>of<br>Congress<br>website;<br>International<br>Encyclopaedia for Labour Law and Industrial Relations,<br>and Social Security Programs Throughout the World.<br>Legal advice from leading local law firms was solicited to<br>confirm accuracy in all cases. Following the OECD Job<br>Study and the International Encyclopaedia for Labour Law|

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