Partly that's because while US personal taxes are middle-of-the-pack-ish, their corporate tax rate of 35% is behind only Japan: http://alhambrainvestments.com/b

Partly that's because while US personal taxes are middle-of-the-pack-ish, their corporate tax rate of 35% is behind only Japan: http://alhambrainvestments.com/blog/2009/01/29/corporate-tax-rates-by-country-oecd/ http://alhambrainvestments.com/blog/2009/01/29/corporate-tax... (And partly it's because there's a lot more that goes into the ranking than just tax rate.)