In the US it's 40 to 45 % in most states

America taxes capital more than any other jurisdiction in the developed world.  And capitalists are beginning to notice.   Contrast this with our frozen friends to the north:

Whatever the Liberals’ travails, the Conservatives now are fully in control. “There’s an opportunity for the Conservative party to put in place an aggressive reform strategy,” Eisen says. And there’s evidence they have one: Harper has promised to continue a scheduled decrease in the corporate tax rate to 15 percent. He’s also pledged to end government subsidies to political parties. “The Conservative government has been committed to strengthening and deepening the relationship with the United States,” Eisen adds. “They’ll likely maintain a policy of free trade.”

3 times higher.  3X.  Wowee.  "Strengthening the relationship with the US"  will clearly include importing lots of corporations...and their jobs.

Damned tax cuts for the rich.