# Corporate Income Tax: Effective Rates Before and After 2017 Law Change
> **GAO Report** · 2022-12-14 · `gao-23-105384`
## Report
- **GAO ID:** gao-23-105384
- **Type:** Report
- **Published:** 2022-12-14
## Source
- [GAO product page](https://www.gao.gov/products/gao-23-105384)
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