🌍 Estonia ranks #1 for the 10th consecutive year, thanks to its simple and transparent tax system, especially its corporate tax structure that defers taxation until profits are distributed.
📉 France, Italy, and Portugal rank lowest due to complex tax codes, high corporate tax rates, and inefficient consumption tax structures.
🧮 The index evaluates 38 OECD countries across five categories: corporate, individual, consumption, property, and cross-border taxes—highlighting how tax policy impacts economic growth and investment.
Source Tax Foundation
