Table 2

Countries by tax structure, mean and median comparison, and skewness

Specific (N=7)USA, Mauritius, Australia, BrazilUruguay, Canada, Republic of Korea,
Mixed (N=7)Mexico, ChinaThe Netherlands, Malaysia, UK, Germany , France
Ad valorem (N=2)Bangladesh, Thailand
Uniform (N=12)USA, Mauritius, Australia, Mexico, ThailandUruguay, The Netherlands, Malaysia , UK, Germany, France
Tiered (N=4)Brazil, China, BangladeshRepublic of Korea
Specific (N=7)USA, Republic of Korea, Brazil
Mixed (N=7)China, MexicoGermany
ad valorem  (N=2)Bangladesh
Uniform (N=12)USA, MexicoGermany
Tiered (N=4)Republic of Korea, Brazil, China, Bangladesh
  • Tax structures were first grouped to three categories: specific, ad valorem and a mixed structure of the two, and then to two categories: uniform and tiered.