Actual U.S. corporate tax rates are about half the official 35 percent rate: Comparison of statutory U.S. corporate tax rate and three estimates of what corporations actually pay on average

 Source  Tax Rate
Statutory rate 35.0% 
Effective rate (CTJ estimate) 19.4%
Effective rate (Zucman estimate) 12.5%
Effective rate (GAO estimate) 14.0%

Sources: Americans for Tax Fairness (ATF) and EPI analysis of McIntyre, Gardner, and Phillips (2014a, i); Zucman (2014, 132–133); and GAO (2016, 13)

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