Tax havens … and tax hells.

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 …

Source: Table 3, page 45

Thanks to GB for feeding the lead.

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