Barroalso estimates tax multipliers based on the effects on GDP of changes inaverage marginal tax rates from federal and state and local income taxes, andsocial security payroll taxes.

And Britain is also well ahead of the United States, where the current top rate of federal income tax is 35%, though additional state levies can add substantially more.

The controller needs an accounting system to prepare financial statements required by investors and lenders and income and payroll tax returns required by state and federal agencies.