This image was uploaded in the JPEG format even though it consists of non-photographic data. This information could be stored more efficiently or accurately in the PNG or SVG format. If possible, please upload a PNG or SVG version of this image without compression artifacts, derived from a non-JPEG source (or with existing artifacts removed). After doing so, please tag the JPEG version with {{Superseded|NewImage.ext}} and remove this tag. This tag should not be applied to photographs or scans. If this image is a diagram or other image suitable for vectorisation, please tag this image with {{Convert to SVG}} instead of {{BadJPEG}}. If not suitable for vectorisation, use {{Convert to PNG}}. For more information, see {{BadJPEG}}.

Original Source: St. Louis Federal Reserve Bank, FRED® Economic Data, "Graph: Federal Government: Tax Receipts on Corporate Income (FCTAX)/(Corporate Profits After Tax (CP)+Federal Government: Tax Receipts on Corporate Income (FCTAX))"
Weblink: http://research.stlouisfed.org/fred2/graph/?g=aWA

See also original wikiupload by: Cupco
Weblink: http://commons.wikimedia.org/wiki/File%3AUS_effective_corp_tax_rate_1947-2012.png

Based on: Between The Balance Sheets blog, where graph was created "by combining the Corporate Profits After Tax data from the NIPA tables with the OMB’s data on the revenue collected by the corporate profit tax. The sum of these two series ought to equal total pre-tax profits (roughly), so from there it is easy to calculate the average effective tax rate." Compare to this FRED graph of identical annual data.
Weblink: http://betweenthebalancesheets.wordpress.com/2011/10/06/a-few-issues-with-u-s-corporate-tax-policy/

I, the copyright holder of this work, hereby publish it under the following license:

This file is licensed under the Creative Commons Attribution-Share Alike 3.0 Unported license.

You are free:

• to share – to copy, distribute and transmit the work
• to remix – to adapt the work

Under the following conditions:

• attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
• share alike – If you remix, transform, or build upon the material, you must distribute your contributions under the same or compatible license as the original.

https://creativecommons.org/licenses/by-sa/3.0CC BY-SA 3.0 Creative Commons Attribution-Share Alike 3.0 truetrue