Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.

现在世界上大多数的发达国家,都征收企业所得税,对大企业来说税率大概是三分之一

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The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.

个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型

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We didn't even have income tax until 1913 when the Supreme Court allowed it, so it was zero, then it went up to 90%-- or actually it was 94% at the peak--and it came down to 15%.

直到1913年最高法院允许征收的时候,我们才开始征收所得税,开始税率是零,而后飙升到90%,然后它最高达到94%再降到15%

耶鲁公开课 - 金融市场课程节选