The US Tax Foundation, a nonpartisan, non-profit organization that has monitored fiscal policy at the federal, state and local levels since 1937, analyzed KPMG’s recently released 2010 Competitive Alternatives Model. Their findings state that the US is becoming uncompetitive as other nations, in particular Canada, enact tax policies that make their corporate business environments much more advantageous.
“Canada’s main advantage comes from the pro-business tax policies it has enacted over the past decade at both the federal and provincial levels. Since 2000, Canada’s combined corporate tax rate (federal and provincial) has fallen from 43 percent to 31 percent”.
http://www.taxfoundation.org/press/show/26189.html