When I left India, the marginal tax rate was 97.5%, corporate taxation was punitive, and business was stifled or went underground.

当初我离开印度时，印度的边际税收率达到97.5%，公司的纳税严苛，抑商政策让很多生意由公开转为地下。

youdao

One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.

有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。

youdao

The overhaul--separate from the AMT fix--would increase standard deductions, double earned income tax credits for some and lower the top corporate marginal tax rate from 35% to 30.5%.

FORBES: Magazine Article

Since then the world has cut more than we have and left the United States with the highest marginal corporate tax rate in the world.

FORBES: The Fiscal Cliff Is Almost Everything the Democrats Want

But to charge both the full rate of the corporate income tax and then the top marginal income tax rate means that dividends will be taxed more highly than any other form of income.

FORBES: Obama's Budget Raises Dividend Taxes to 39.6%: This is Not a Good Idea