Table 2.
Countries by tax structure, mean and median comparison, and skewness
| Mean>Median | Mean<Median | |
|---|---|---|
| Specific (N=7) | USA, Mauritius, Australia, Brazil | Uruguay, Canada, Republic of Korea, |
| Mixed (N=7) | Mexico, China | The Netherlands, Malaysia, UK, Germany, France |
| Ad valorem (N=2) | Bangladesh, Thailand | |
| Uniform (N=12) | USA, Mauritius, Australia, Mexico, Thailand | Uruguay, The Netherlands, Malaysia , UK, Germany, France |
| Tiered (N=4) | Brazil, China, Bangladesh | Republic of Korea |
| Skewness>1 | Skewness<−1 | |
| Specific (N=7) | USA, Republic of Korea, Brazil | – |
| Mixed (N=7) | China, Mexico | Germany |
| ad valorem (N=2) | Bangladesh | – |
| Uniform (N=12) | USA, Mexico | Germany |
| 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.