For your interest . . .
Cato has released a new study by scholars Duanjie Chen and Jack Mintz on corporate effective tax rates in 2012 for 90 countries.
The study provides estimates of marginal effective tax rates, which are an important factor in driving real investment flows.
The U.S. rate of 35.6% is about double the 18.2% average rate of the 90 countries studied. The U.S. rate is also the highest in the OECD.