Oh I beg to differ.
First... this is an estimate of our comparitive effective corporate tax rates.
"The most recent estimate comes from the
World Bank and International Finance Commission, which put the United States’ effective rate for 2014 at 27.9 percent. That’s second-highest behind New Zealand among OECD countries and 15th-highest among the 189 countries measured."
Second... You say "effective" becuase the statutory rate (the highest in the world) has deductions. What do those deductions come for? Well, they get them for paying health care for employees, pensions, investment in communities and other stuff that the government desires to promote that are not in the interest of furthering the business.
So the company is still required to spend the highest tax rate on the plant. And since we don't provide heath care, this is how our government forces employers to do it.
So even though that money isn't going to tax, the company is still spending it becuase of the tax code and it's just as expensive.
http://www.politifact.com/punditfact/statements/2014/sep/09/eric-bolling/does-us-have-highest-corporate-tax-rate-free-world/
You couldn't be more wrong.