The US has the highest corporate tax rate among the 34 industrialized nations of the Organization for Economic Co-operation and Development, OECD. The only corporate tax rates higher than the US's is in Chad and The UAE, We are tied with Puerto Rico at 39%. In  other words, we are tied for third as far as the highest corporate tax rate. Does not change the factual situation that NcMist commented on. Facts are such pesky things aren't they tRUMPtyDUMPty?