Corporate tax revenues have been falling across Organisation for Economic Cooperation and Development (OECD) countries since the global economic crisis, putting greater pressure on individual taxpayers to ensure that governments meet financing requirements, according to new data on the 34-mainly developed countries that was issued Thursday. France has a bizarre system where an effective corporate rate (amount of tax provided for in accounts as a ratio of taxable net income) of 8 to 9% applies to small firms while the rate for other firms declines to the same range for very big firms.