In 2017, the Congressional Budget Office (CBO) compared the U.S. corporate tax rates (statutory and effective rates) as of 2012 across the G20 countries: The U.S. federal corporate statutory tax rate of 35% (combined with state elements that add another 4% for a total of 39%), was the highest in the G20 countries.
2017年に議会予算局(CBO) は2012年時点のアメリカの法人税率(法定実効税率)をG20諸国と比較した: アメリカの連邦法定税率の35%(別の4%分の州の要素と組み合わせた合計で39%)はG20諸国で最も高く平均より10%も高い。