Statutory Corporate Tax Rate, 2012 Effective Corporate Tax Rate, 2006-09
Rank Country Rate Rank Country Rate
1 United States 35% 1 Japan 38.8%
2 France 34.4 2 Italy 29.1
3 Belgium 33 3 Germany 27.9
4 Mexico 30 4 United States 27.7
5 Spain 30 5 Mexico 27.2
6 Australia 30 6 Australia 27.1
7 New Zealand 28 7 Israel 26.9
8 Norway 28 8 Greece 25.2
9 Italy 27.5 9 Denmark 24.9
10 Sweden 26.3 10 Finland 24.2

Note:

The effective corporate tax rate is the federal statutory (written) corporate tax rate plus state and local corporate taxes and minus tax deductions, exemptions, and write-offs. Effective tax rates, therefore, measure "the real corporate tax burden," according to the Tax Foundation.

Sources: 

Organisation of Economic Co-operation and Development, "Taxation of Corporate and Capital Income," oecd.org, 2012

PricewaterhouseCoopers LLP, "Global Effective Tax Rates," businessroundtable.org, Apr. 14, 2011