State Corporate Income Tax Analysis

1981 1983 1985 1987 1989 1991 1993 v.) OECD Corporate Tax Rate vs. OECD Corporate Tax Revenues as a Percentage of Average Corporate Tax Rate 50% 45% 40% 35% 30% 25% 20% GDP (1981-2018, averages only include that year's member countries) OECD Equal- Weighted Average Corporate Tax Rate 3.8% OECD Average Corporate Tax 3.6% Revenues % of GDP 3.4% 3.2% 3.0% 2.8% 2.6% 2.4% 2.2% 2.0% Average Corporate Tax Revenues % of GDP 1995 1997 1999 2001 2003 2005 2007 2009 2011 2013 Source: OECD, Cato Institute 2015 2017

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