Where can I find a dataset describing taxation systems across countries? More specifically:
- How many taxes businesses and individuals pay
- Do individuals pay taxes directly to domestic tax agencies or their employers do that on their behalf (e.g., for income taxes)?
- How often taxpayers fill tax refunds
- Effective and nominal tax rates
- What level of the government gets particular taxes
The World Bank reports time spent on tax filings and net tax rates, but not in depth.