[3] The United States, with a combined top marginal tax rate of 38.9 percent (consisting of the federal tax rate of 35 percent plus the average tax rate among the states), has the third highest corporate income tax rate in the world, slightly behind Puerto Rico. (taxfoundation.org)
Saskatchewan's NDP government learned this lesson the hard way in the 1990s and moved decisively to restore a measure of fairness by reducing top marginal tax rates in their 2000 tax reform. (canadianbusiness.com)
With a lower top marginal tax rate you'd induce high income earners who would otherwise engage in all sorts of sketchy (and expensive to implement) schemes to avoid taxes to just pay up and leave it at that. (worthwhile.typepad.com)