2017 International Tax Competitiveness Index

Section: Members Highlights / Tax Facts / WTA Blog
1 November 2017 | Tax Foundation / United States
United States


Hampered by high marginal tax rates and complex business tax rules, the United States again ranks towards the bottom of the pack on our 2017 International Tax Competitiveness Index, placing 30 out of 35 OECD countries.

The last time the United States reformed its federal corporate income tax was in 1986. Since then, many of our global competitors have taken steps to simplify their tax codes and lower their marginal tax rates.

The combined U.S. corporate tax rate of 39 percent (which includes average state and local corporate taxes) is significantly higher than the OECD average of 25 percent.

As U.S. legislators move forward with comprehensive tax reform, they should consider the positive effects that lowering our corporate tax rate and simplifying our tax system could have on our competitiveness abroad and economic health at home.

See the full rankings here: http://tax.foundation/2lzGHS2