According to a Cato Institute recap …
A couple of economists at a German think tank put together a “tax attractiveness” ranking based on 16 different variables.
They looked at the statutory tax rate … and, they also considered policies such as “the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, loss offset provision, the double tax treaty network, thin capitalization rules, and controlled foreign company (CFC) rules.”
Drum roll …
Out of 100 nations, the German economists rated the U.S. #96 … in the pack with Indonesia, Philippines, Zimbabwe, Japan and Egypt.
Here are the rankings for all nations assessed …
The Homa Files 