The combined (federal, state, local) top corporate income tax rate in the United States is 39.2% (average for all states). It's the highest in the world. The top rate in Japan is 38%. The top rate in Switzerland is 22%. The top rate in Brazil is 34%. The top rate in Mexico is 30%. The top rate in Canada is 34% (http://www.huffingtonpost.com/2012/03/30/us-corporate-tax-rate_n_1392310.html and http://www.tradingeconomics.com/brazil/corporate-tax-rate).