The 80%+ tax rate were used to pay for WWII debts.  Also, tax loopholes were absolutely rampant prior to the 1986 tax reform act.  Because tax rates and deductions are so fungible, and vary from country to country and even state to state (if we factor state and local taxes) the only objective measure is to look at tax revenue as a percentage of GDP: <a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;List_of_countries_by_tax_revenue_as_percentage_of_GDP" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;List_of_countries_by_tax_reven...</a>