Friday, December 28, 2018

Corporate Tax by Country


The US lowered its top corporate tax rate from 35% to 21% effective 1/1/18. In the 1990s US companies began to off-shore most of its manufacturing jobs to countries with lower labor costs, lower corporate tax rates, cheaper cost of living, tax holidays, fewer regulations and all manner of bribes. The average global corporate tax rate was reduced from 1980 to 2017 by every other country and stood at 23%.

US government failure to keep its corporate tax rate competitive had resulted in the decimation of the US middle class. In addition, from 1989 to 2017, the US had doubled and tripled the number of welfare immigrants entering the US with work permits.  The US government also adopted unnecessary job-killing regulations and malinvestments. The US government implemented UN Agenda 21 and adopted NAFTA in 1993.

As US companies off-shored manufacturing jobs, US employees were laid off and had to compete with 60 million immigrants for minimum wage jobs.  Immigrants took the jobs that had been done by US students and college grads remained in minimum wage jobs. There were 100 million working-age US citizens not in the Labor Force.

As of 9/19/18, US corporations had repatriated $465 billion in foreign owned profits and left $2.5 trillion overseas.

The Trump Agenda included the elimination of illegal and excessive immigration, job-killing regulations and job-killing corporate taxes and enforcing “fair trade”. The regulations have been pared back and the corporate taxes are now competitive, but the immigration problem is still in play. Tariffs should result in returning critical manufacturing back to the US and the Trade Deficit is the measure to watch going forward.

Obama’s expensive energy policies would have increased US electricity bills by 500% and crashed what was left of the US economy. Obamacare has quadrupled the cost of healthcare and doubled the National Debt from $10 trillion to $20 trillion.

We need to watch several reports to track our progress from year to year.  This includes data by country including the US Trade Deficit and Nominal GDP, Poverty %, Government, Corporate and Household Debt, Labor Force Participation Imports, Exports and Trading Partners. Search Economy by Country.

Corporate Income Tax Rates around the World in 2017, by Kari Jahnsen, Kyle Pomerleau, 9/7/17, taxfoundation.org.

This article reports that the US corporate tax rate was 38.91% to include State taxes, but admits that the federal tax was 35%. So the corporate tax total is actually not 21%, but it is closer to 25%. This puts the US higher than the 23% global corporate tax average.

It reports that the average corporate tax rate in Europe is 18.35%, but doesn’t mention the additional 20% VAT tax in Europe. The US has no VAT or national sales tax.


Norb Leahy, Dunwoody GA Tea Party Leader

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