International corporate tax rate comparisons and policy implications senior specialist in economic policy january 6 2014 congressional research service 7 5700 wwwcrsgov r41743 international corporate tax rate comparisons and policy implications this report focuses on the global issues relating to tax rate differentials between the . Average corporate tax rates were lower in 2012 than they were in 2004 in the united states and eight other g20 countries cbo estimates top statutory corporate tax rates fell in most g20 countries between those two years but other changes in the tax system and the economy also affected average corporate tax rates. International comparisons of corporate income tax rates summary and introduction in the united states the top federal statutory corporate income tax rate the rate set by law that applies to the highest corporate income tax bracket has been 35 percent since 1993 most corporate income is taxed at that rate with state. International corporate tax system the explanations provided in this report emphasize the in addition global economic output income will be maximized if all 1 the concepts discussed are described and analyzed in greater detail in crs report rl34115 reform of us us international corporate taxation basic concepts and policy . International comparision of effective corporate tax rates prepared for oecd data show that the us top combined federal and average state corporate income tax rate at 389 percent is the highest among the 35 oecd member countries and is 147 percentage we identified four international comparison studies of corporate etrs that meet the
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