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The US effective corporate tax rate is not lower than the OECD average in fact.

The most authoritative, recent report on the matter by the CBO:

https://www.cbo.gov/sites/default/files/115th-congress-2017-...

It clearly makes the case that the US is non-competitive with other G20 nations on the corporate tax rate. The US average corporate income tax rate for 2012, was 29%. In Canada it was 16%; Brazil 22%; China 19%; UK 10%; Germany 14.5%; Australia 17%; South Korea 20%; France 20%. How much more non-competitive can the US get exactly?

And when it comes to the OECD, the US is once again far from competitive:

"The most recent estimate comes from the World Bank and International Finance Commission, which put the United States’ effective rate for 2014 at 27.9 percent. That’s second-highest behind New Zealand among OECD countries and 15th-highest among the 189 countries measured."

http://www.politifact.com/punditfact/statements/2014/sep/09/...



Sanity check,

What is total US corporate profit before taxes per year? And what's 27.9 percent of that.

Or from GAO: http://www.gao.gov/assets/660/654957.pdf

"For tax year 2010 (the most recent information available), profitable U.S. corporations that filed a Schedule M-3 paid U.S. federal income taxes amounting to about 13 percent of the pretax worldwide income that they reported in their financial statements"

https://en.wikipedia.org/wiki/Repatriation_tax_holiday dropped actual tax rate to 5.25% in 2004. Companies are more than happy to wait for the next one.

PS: Also of note a lot of overseas profit is anything as it's easy to pretend US operations only break even by shifting around costs on paper.




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