According to the most recent statistics available from the Organisation of Economic Co-operation and Development (OECD), the U.S. combined corporate income-tax rate was second highest among the thirty OECD countries (39.3 percent in 2005). However, as a percentage of gross domestic product (GDP), the revenue yield of the corporate income-tax system was fourth lowest (2.1 percent of GDP in 2003).
The five economic research papers presented at this conference analyze the effects of corporate taxation on compliance costs, tax revenues, wage levels, economic growth, and innovation.
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