US Marginal Tax Rate Highest Of OECD Countries: Report

Law360, New York (February 6, 2014, 2:08 PM EST) -- The U.S. has the highest marginal effective tax rate on corporate investments among nations in the Organization for Economic Cooperation and Development, according to a report released Thursday by the nonpartisan Tax Foundation.

The report presents a new model for measuring corporate tax rates that it claims is more accurate than one previously used by the White House and U.S. Department of the Treasury. The Tax Foundation's report concludes that the U.S. marginal effective tax rate on corporate investments stands at 35.3 percent, higher than France,...
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