TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Wednesday, July 25, 2007

Tax Foundation Releases Study on International Corporate Tax Rates

The Tax Foundation yesterday released a new study, U.S. Still Lagging Behind OECD Corporate Tax Trends, showing that the United States has the second-highest corporate tax rate in the OECD and is one of only two countries that have not reduced their rates since 1994 [click on chart to enlarge]:


Think Tank Reports | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference Tax Foundation Releases Study on International Corporate Tax Rates:


These types of reports always confuse me. A country's maximum corporate rate has got to be one of the most meaningless numbers in tax policy.

What's the tax base? What percentage of profits or income or revenue does a corporation pay? Any comparison that makes it look better to be taxed in Norway than the US ought to raise red flags.

Posted by: Joe | Jul 25, 2007 12:16:17 PM