This page has a list of countries by Taxes on income, profits and capital gains (% of total taxes), according to officially-recognized international sources compiled by the World Bank. Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.