据报道，这项研究由左倾智库税收与经济政策研究所(Institute on Taxation and Economic Policy)进行，这些是“有效”的数据，是根据美国证券交易委员会(Securities and Exchange Commission)公开提供的文件计算出来的，而这些文件反映的税收支出不一定与私人税务申报相符，分析也不包括州税和地方税。
据悉，此前川普总统在2017年12月，签署了《减税和就业法案》(Tax Cuts and Jobs Act)法案，新税法将法定企业所得税率下调至21%，但报告中的企业平均税率为11.3%。57家公司支付的实际税率超过21%。《华盛顿邮报》最先报道了这一报道。 报告称，较低的平均税率意味着，与所有公司缴纳法定税率相比，联邦政府少征收了大约740亿美元的企业税。
报告显示，以下的91家公司的实际税率为0%或以下: Phillips-Van Heusen Gannett INTL FCStone Murphy Oil AECOM Technology International Business Machines CenturyLink DowDuPont Activision Blizzard Avis Budget Group Celanese JetBlue Airways Deere First Data Duke Energy Pitney Bowes Freeport-McMoRan Copper & Gold WEC Energy Group Levi Strauss Brighthouse Financial Aramark Whirlpool Prudential Financial Trinity Industries Ryder System United States Steel Eli Lilly CMS Energy Tapestry EOG Resources Beacon Roofing Supply SPX Realogy Public Service Enterprise Group Rockwell Collins Goodyear Tire & Rubber MDU Resources FedEx Williams SpartanNash Chevron Delta Air Lines Edison International Penske Automotive Group Principal Financial PulteGroup Air Products & Chemicals Honeywell International Netflix General Motors Tenet Healthcare Xcel Energy Halliburton MGM Resorts International Atmos Energy Molson Coors Nvidia PPL American Electric Power Starbucks Dominion Resources Mohawk Industries DTE Energy Amazon Andersons Kinder Morgan Owens Corning Devon Energy DXC Technology FirstEnergy Ameren Hartford Financial Services Alaska Air Group Darden Restaurants Ally Financial Sanmina-SCI Builders FirstSource McKesson Occidental Petroleum UGI Westrock AK Steel Holding ABM Industries Cliffs Natural Resources AMR Chesapeake Energy HD Supply Navistar International Pioneer Natural Resources Salesforce.com Visteon
