I don't think high corporate taxes make sense, but I'm not convinced they would have much effect on entrepreneurship. By definition they are taxes on profits, a

I don't think high corporate taxes make sense, but I'm not convinced they would have much effect on entrepreneurship. By definition they are taxes on profits, and corporations can deduct a lot more from their taxes than people can. As someone who has considered starting a startup, corporate tax rates have never really concerned me since the biggest hurdle is just getting back a comparable salary for myself, and anything else, e.g. smoothing income over multiple years, is just gravy. I don't think this logic would be very different for more traditional small businesses either. And even before the recent changes, effective US tax rates were not significantly different from effective EU tax rates: https://www.cbpp.org/research/federal-tax/actual-us-corporate-tax-rates-are-in-line-with-comparable-countries https://www.cbpp.org/research/federal-tax/actual-us-corporat... Also, colour-coded maps are a terrible way to make actual comparisons.