{"entity":{"iso2":"US","iso3":"USA","name":"United States","slug":"united-states"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_CIT@DF_CIT","title":"Corporate income tax (CIT) - statutory and targeted small business rates \u2014 Combined corporate income tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2000-01-01","value":39.34},{"date":"2001-01-01","value":39.2705},{"date":"2002-01-01","value":39.2965},{"date":"2003-01-01","value":39.3225},{"date":"2004-01-01","value":39.316},{"date":"2005-01-01","value":39.29},{"date":"2006-01-01","value":39.303},{"date":"2007-01-01","value":39.2705},{"date":"2008-01-01","value":39.251},{"date":"2009-01-01","value":39.16},{"date":"2010-01-01","value":39.2055},{"date":"2011-01-01","value":39.1925},{"date":"2012-01-01","value":39.134},{"date":"2013-01-01","value":39.0495},{"date":"2014-01-01","value":39.0755},{"date":"2015-01-01","value":38.9975},{"date":"2016-01-01","value":38.9239},{"date":"2017-01-01","value":38.9065},{"date":"2018-01-01","value":25.8386},{"date":"2019-01-01","value":25.8861},{"date":"2020-01-01","value":25.7666},{"date":"2021-01-01","value":25.7546},{"date":"2022-01-01","value":25.8081},{"date":"2023-01-01","value":25.7679},{"date":"2024-01-01","value":25.6314},{"date":"2025-01-01","value":25.5697},{"date":"2026-01-01","value":25.5285}],"summary":{"latest_period":"2026-01-01","latest_value":25.5285,"max":39.34,"mean":34.6984,"min":25.5285,"of":128,"rank":42,"trend":"falling"}}