1. Japan
Combined Corporate Income Tax Rate: 39.54%
Current rate in place since: 2004
Last Three Rate Changes
2004: Reduced to 39.54%
1999: Reduced to 40.9%
1998: Reduced to 46.4% from 50%, a rate in place since 1990.*
2. United States
Combined Corporate Income Tax Rate: 39.25%
Current rate in place since: 2008
Last Three Rate Changes
Rates have fluctuated within the narrow range of 39.25% and 39.44% since
1998. The largest year-over-year changes since 1981 were 1986-1987 (49.8% to
44.2%) and 19
