North America

3
jurisdictions
3
with at least one assessed power
JurisdictionPowers assessedTax-to-GDPStandard VAT rate
πŸ‡¨πŸ‡¦ Canada933.2% (2022)Combined federal and provincial/territorial sales taxes…
πŸ‡ΊπŸ‡Έ United States927.7% (2022)NA
πŸ‡§πŸ‡² Bermuda6β€”NA

Tax-to-GDP is general government from OECD Revenue Statistics where available (World Bank central-government figures otherwise, which are not comparable with it). VAT wording is PwC’s. A dash means the jurisdiction has not yet been assessed β€” that is not the same as β€œno”.

North America β€” tax enforcement powers and burden β€” Tax Authority Index