A Clue To Economic Malaise


Capital is the gasoline of an economy. A plentiful supply propels growth, jobs, investment, and prosperity. A lack results in malaise, unemployment, and poverty.

A truism involving capital is that capital flows to where it is best treated. A key component of the treatment of capital is how highly it is taxed.

In a recent economic paper, two academics measured the tax attractiveness of 100 countries, applying 16 components of real-world taxation. In an astounding result, only 5 countries were more unattractive than the United States.

Even more disturbing is that the analysis was conducted for the period 2005 to 2009. With the recent increases in U.S. taxes that were enacted after 2009, the ranking of the U.S. on a current basis could very well be even lower.

If you would like to lose some sleep, take a look at Table 3 on page 45 of the paper to see how the U.S. stacks up against other countries.

Measuring Tax Attractiveness Across Countries, by Sara Keller of the Otto Beisheim School of management and Deborah Schanz of the Ludwig-Maimilians-University Munich

Written by:

Published In:


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Charles (Chuck) Rubin, Gutter Chaves Josepher Rubin Forman Fleisher P.A. | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »


Charles (Chuck) Rubin
Gutter Chaves Josepher Rubin Forman Fleisher P.A.

A tax and business attorney who assists clients in preserving & enhancing individual, family &... View Profile »

Follow Gutter Chaves Josepher Rubin Forman Fleisher P.A.:

Reporters on Deadline

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.