rates in canada are lower than they are in the united states. the highest in canada 29%. highest rate here in the united states 39%. corporately, 15% corporate tax rate. in the united states highest tax rate in the world, 35%. for small business it gets even better because most small businesses, most companies, ostensibly they create 70% of the new jobs in america, they pay at the personal rate, small business at 39% tax. that is before we get to sarbanes, oxley, dodd-frank. >>tucker: how did this happen? where do we get this idea that canada is socialist and america is capitalist? blame francis scott key. the truth is no match for a slogan. we keep saying the land of the free and keep putting it on banners and flags, but the fact is incrementally these things