On 8 March 2017, the U.S. Congressional Budget Office (CBO) published its report: International Comparisons of Corporate Income Tax Rates. The report examines statutory, average, and effective marginal corporate tax rates and the factors that affect them for the U.S. and other G20 member countries. For the U.S., the top statutory corporate tax rate is 39.1%, the average rate is 29%, and the ef…