Corporate tax

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"The United States has the highest corporate tax rate in the world at 35 percent, which puts U.S. companies at a competitive disadvantage with other countries that have lower rates (e.g. Canada at 15 percent, Ireland at 12 percent, Bulgaria at 10 percent and so on). As a result, U.S. companies are forced to move some of their operations into other countries in order to remain competitive." [1]

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