The United States has the third highest general top marginal corporate income tax rate in the world at 39.1 percent, exceeded only by Chad and the United Arab Emirates.
It is well known that the United States has the highest corporate income tax rate among the 34 industrialized nations of the Organization for Economic Cooperation and Development (OECD).
[1] However, it is less well known how the United States stacks up against all of the countries and other tax jurisdictions throughout the world. Expanding the sample of countries to 163, the U.S. corporate tax rate of 39.1 percent is the third highest in the world, behind only the United Arab Emirates and Chad, which have rates of 55 and 40 percent, respectively. The U.S. tax rate is 16.5 percentage points higher than the worldwide average of 22.6 percent and about 9 percentage points higher than the worldwide GDP-weighted average of 30.6 percent. As with the average tax rate among industrialized nations, the average worldwide tax rate has been declining over the past ten years, pushing the United States farther from the norm. This worldwide decline in corporate tax rates can been seen in all regions of the world.
The United States Has the Third Highest Corporate Tax Rate among 163 Nations
http://taxfoundation.org/article/corporate-income-tax-rates-around-world-2014
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