Since then, these countries have been slashing their rates in order to attract foreign direct investment and discourage their own companies from shifting operations and profits to low-tax foreign locations. In the most recent and audacious move, the British government has embarked on a three-year plan to reduce its corporate tax rate from 28% to 20% – one of the lowest in the OECD – by 2015.
1986年税法修订后，美国的公司税率为经合组织中最低之一。自此以后，经合组织国家纷纷降低税率以吸引外国直接投资、阻止本国公司将经营和利润移到低税的外国。英国政府最近激进地提出了将公司税率从28%降至20%的三年计划计划——到2015年，其公司税率将是经合组织最低。