According to the article the U.S. tax system is far from competitive. It is a dismal 94th place out of a 100 countries. India (75) and China (84), not too far from the U.S., don’t look too hot either.
| Rank | Country (Code) | Tax |
| 1 | Bahamas (BHS) | 0.8125 |
| 2 | Bermuda (BMU) | 0.8125 |
| 3 | Cayman Islands (CYM) | 0.7813 |
| 4 | Brit. Virg. Islands (VGB) | 0.7739 |
| 5 | Bahrain (BHR) | 0.7554 |
| 75 | India (IND) | 0.3868 |
| 84 | China (CHN) | 0.3197 |
| 94 | United States (USA) | 0.2432 |
Source: Two German economists, Sara Keller and Deborah Schanz, analyzed 16 components of the tax system from 2005 to 2009, and quantified each component to create a ranking index of 100 countries. The Tax column represents an equally-weighted sum of 16 factors. It is restricted to values between zero and one. The closer the index is to one, the more attractive is tax environment in the country.
