Part 2

In 2011, the Tax Foundation published a survey of 13 prior estimates of the United States’ effective tax rate from 2005 to 2011. All 13 studies pegged the U.S.’s rate as above average, but none had the U.S. rate first overall.

Another 2011 study by the Congressional Research Service put the U.S. effective rate at 27.1 percent, slightly lower than the OECD average EFFECTIVE rate of 27.7 percent. THEREFORE, U.S. CORPORATE TAX RATES ARE PRETTY AVERAGE. Some cons continue to fool other cons with the marginal tax rate headline. So, don't judge a book (IRS corporate MARGINAL tax rates). 

Many studies also don’t account for what the U.S. classifies as S-corps., that pay tax through the individual income-tax system rather than the corporate income-tax system, which represents about 30 percent of American companies, that on average pay lower marginal AND effective tax rates.

Still waiting for tRumpty's tax return(s).