美国的法定公司税率是发达国家中最高的。尽管实行了多种税收减免和其他优惠措施,有效边际税率——即公司需要支付的税额占美国新增投资的比重——仍然是世界最高之一。在这个资本流动的世界里,公司税率兹事体大,如何投资、在何处投资等商业决 The statutory corporate tax rate in the United States is the highest among developed countries. Despite various tax breaks and other incentives, the effective marginal tax rate - the amount the company needs to pay to account for the United States’ new investment - remains one of the highest in the world. In this world of capital flows, corporate tax rates are things that matter, how to invest, where to invest, and business decisions