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![The TCJA Improved the United States’ International Tax Competitiveness Index Rankings, Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2018/11/American-flag-300x200.jpg)
![2018 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2018/10/AdobeStock_137487615-1-300x105.jpg)
2018 International Tax Competitiveness Index
The structure of a country’s tax code is an important determinant of its economic performance. Our 2018 international tax rankings provide a road map for each of the 35 OECD countries to improve the structure of their tax codes and achieve a more neutral, more competitive tax system.
11 min read![U.S. worker tax burden, payroll taxes, income taxes, after-tax income](https://taxfoundation.org/wp-content/uploads/2018/09/FF613-12-300x241.png)
A Comparison of the Tax Burden on Labor in the OECD, 2018
Before accounting for state and local sales taxes, the tax burden that a single average wage earner faces in the U.S. is 31.7 percent of pretax earnings, amounting to $18,198 in taxes in 2017.
18 min read![New Jersey Corporate Tax Rate 13%](https://taxfoundation.org/wp-content/uploads/2018/06/NJ-Corporate-Rate-13-300x258.png)
![New Jersey Considers 12 Percent Corporate Tax Rate](https://taxfoundation.org/wp-content/uploads/2018/03/NJCIT2018-02-300x258.png)
![cost recovery expensing capital allowances factory](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_114525500-e1592332993534-300x200.jpeg)
Capital Cost Recovery across the OECD, 2018
One hundred percent expensing for short-life business investments was a great start but needs to be enacted on a permanent basis for it to have an impact on long-term decision-making.
15 min read![Government revenue, Sources of Government Revenue in the OECD, OECD revenue](https://taxfoundation.org/wp-content/uploads/2018/03/AdobeStock_95075923-e1592331815730-300x200.jpeg)
![International Tax](https://taxfoundation.org/wp-content/uploads/2017/01/globe-300x200.jpg)
The U.S.’s New Ranking on the International Tax Competitiveness Index
The TCJA is projected to improve the United States’ current ranking from 30th among the 35 Organisation for Economic Co-operation and Development (OECD) countries to 25th, an improvement of five places.
4 min read![tax cuts and jobs act state impact](https://taxfoundation.org/wp-content/uploads/2017/01/states-300x182.jpg)
![International Tax](https://taxfoundation.org/wp-content/uploads/2017/01/globe-300x200.jpg)
House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness
Considered as a whole, this plan would make the U.S. substantially more competitive, not only due to lower rates but also due to a better tax structure.
2 min read![International tax competitiveness](https://taxfoundation.org/wp-content/uploads/2017/10/AdobeStock_83194791-e1529346646886-300x200.jpeg)
2017 International Tax Competitiveness Index
Hampered by high marginal tax rates and complex business tax rules, the United States again ranks towards the bottom of the pack on our 2017 International Tax Competitiveness Index, placing 30 out of 35 OECD countries.
11 min read![](https://taxfoundation.org/wp-content/uploads/2013/01/north-carolina-capitol-300x225.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/09/PerCapCIT-01-300x266.png)
![International Taxes, International flags for Corporate Income Tax Rates around the World](https://taxfoundation.org/wp-content/uploads/2017/01/international3-e1529352601690-300x169.jpg)
Corporate Income Tax Rates around the World, 2017
The last time the U.S. reduced its federal corporate income tax rate was in 1986. Since then, countries throughout the world have significantly reduced their rates, leaving the U.S. with the fourth highest statutory corporate tax rate in the world and an overall uncompetitive tax system.
11 min read![total tax burden, tax burden on labor, payroll taxes](https://taxfoundation.org/wp-content/uploads/2017/01/international5-300x240.jpg)
![](https://taxfoundation.org/wp-content/uploads/2016/09/Trump3-300x200.jpg)
![OECD country flags, OECD countries tax burden comparisons](https://taxfoundation.org/wp-content/uploads/2016/10/international-flag2-e1529352981147-300x137.jpg)
![International Tax](https://taxfoundation.org/wp-content/uploads/2017/01/globe-300x200.jpg)
Designing a Territorial Tax System: A Review of OECD Systems
A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.
28 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/MN-Cover-e1529342970497-300x234.png)
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