Only if you include state rates, which is.. disingenuous at best. It's at least as wrong as saying the US has very low tax rates. If you're talking about expatriation, the IRS, etc, you're only talking about Federal rates. Short of outlawing income tax the Federal government has very little power over dictating state tax rates.

At the Federal level personal taxation is not terrible but it's not low, either. The US has the second higher corporate income tax in the world according to that same chart, and the highest depending on your state of incorporation/operation (if you include state/local).

I disagree. The context of the original quote was;

> Considering how low US income tax is

Now I do understand what you mean when you make the distinction that for expatriate taxation based on citizenship, only the federal taxes are considered, but that is not what the original language actually said in the context of the statement regarding how low US income tax is, and weasel language to push a political agenda is annoying at the best of times.

To be scrupulously fair and expose my biases though, frankly even federal taxes alone are high as far as I'm concerned. Any amount is high when you're forced by threats of violence to pay it. The appropriate amount gathered by that method ought to be zero percent.