1、 https:/crsreports.congress.gov Updated December 17, 2021Trends and Proposals for Corporate Tax RevenueSince the mid-1960s, U.S. corporate tax revenues have declined, relative to the size of the economy. Corporate tax revenue as a percentage of gross domestic product (GDP), which was 3.9% in 1965, h
2、as fallen to approximately 1.0% in 2020. The decline in corporate tax revenue since 1965 is due to several factors. Average tax rates have declined, primarily due to reductions in the statutory rate and changes in depreciation. The corporate tax base has also been reduced through declining profitabi
3、lity (return on assets), increased use of the pass-through organizational form for businesses, and international profit shifting. Whereas U.S. corporate tax revenue has decreased, corporate tax revenue in other Organization for Economic Co-operation and Development (OECD) member countries has, on av
4、erage, increased. Since 1965, average corporate tax revenue collected by OECD countries has increased from 2.1% of GDP to 3.1% of GDP in 2018 (see Figure 1). Figure 1. Corporate Tax Revenue, as a Percentage of GDP, 1965-2018 Source: OECD Tax on Corporate Profits, https:/data.oecd.org/tax/tax-on-corp
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