I've always seen "effective tax rate" to mean after the deductions have been applied. Looking at OECD data, I don't see them publishing effective tax rates--on

I've always seen "effective tax rate" to mean after the deductions have been applied. Looking at OECD data, I don't see them publishing effective tax rates--only the statutory rates (the base rate). But you are correct in that the statutory rate appears very high, but the effective rate is in line other OECD countries.