Costa Rica: Fiscal freedom index (0-100): For that indicator, The Heritage Foundation provides data for Costa Rica from 1995 to 2017. The average value for Costa Rica during that period was 82 points with a minumum of 79 points in 2016 and a maximum of 83 points in 1995. See the global rankings for that indicator or use the country comparator to compare trends over time.
The Fiscal Freedom index for Costa Rica from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.
Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.