The Resource U.S. effective corporate tax rate on new investments : highest in the OECD

U.S. effective corporate tax rate on new investments : highest in the OECD

Label
U.S. effective corporate tax rate on new investments : highest in the OECD
Title
U.S. effective corporate tax rate on new investments : highest in the OECD
Creator
Subject
Language
  • eng
  • eng
Summary
This article presents estimates of effective corporate tax rates on new capital investments in 80 nations for 2009. These effective rates take into account statutory rates plus tax base items that affect taxes paid on new investment, such as depreciation deductions, inventory allowances, and interest deductions. The authors also account for other taxes that impinge on investment, especially retail sales taxes on capital purchases. They find that the U.S. effective corporate rate is 35 percent, which is much higher than the 80-nation average of 18.2 percent
Citation source
In: Tax notes international. - Falls Church. - Vol. 58 (2010),
http://library.link/vocab/creatorName
  • Chen, D
  • Mintz, J.M
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • effective tax rate
  • corporate income tax
Label
U.S. effective corporate tax rate on new investments : highest in the OECD
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/T/TNI/vol.58/10_799-802.zip
Publication
Note
20100702

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