LE TASSE SULLE IMPRESE NEL MONDO. UN CONFRONTO. R. RICCIARDI, Regno Unito, smacco fiscale a Obama: Usa in rivolta contro la fuga delle aziende, LA REPUBBLICA, 29 luglio 2014

La tassazione sulle imprese a confronto:

PAESE	COMBINED CORPORATE INCOME TAX RATE 2014 **	COMBINED CORPORATE INCOME TAX RATE 2007	COMBINED CORPORATE INCOME TAX RATE 2000
Australia	30,0	30,0	34,0
Austria	25,0	25,0	34,0
Belgium	34,0	34,0	40,2
Canada	26,3	34,0	42,4
Chile	20,0	17,0	15,0
Czech Republic	19,0	24,0	31,0
Denmark	24,5	25,0	32,0
Estonia	21,0	22,0	26,0
Finland	20,0	26,0	29,0
France	34,4	34,4	37,8
Germany	30,2	38,9	52,0
Greece	26,0	25,0	40,0
Hungary	19,0	20,0	18,0
Iceland	20,0	18,0	30,0
IRELAND	12,5	12,5	24,0
Israel	26,5	29,0	36,0
ITALY*	27,5	33,0	37,0
Japan	37,0	39,5	40,9
Korea	24,2	27,5	30,8
Luxembourg	29,2	29,6	37,5
Mexico	30,0	28,0	35,0
Netherlands	25,0	25,5	35,0
New Zealand	28,0	33,0	33,0
Norway	27,0	28,0	28,0
Poland	19,0	19,0	30,0
Portugal	31,5	26,5	35,2
Slovak Republic	22,0	19,0	29,0
Slovenia	17,0	23,0	25,0
Spain	30,0	32,5	35,0
Sweden	22,0	28,0	28,0
Switzerland	21,1	21,3	24,9
Turkey	20,0	20,0	33,0
UNITED KINGDOM	21,0	30,0	30,0
UNITED STATES	39,1	39,3	39,3

Fonte: Oecd

*In Italia non è inclusa l'Irap
** mostra il tasso combinato d'imposizione sul reddito delle società, dato dal tasso del governo centrale più il tasso locale