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In the U.S. we have seen a correlation between debt to Gross Domestic Product(GDP) as a leading indicator of tax increases.  The link below illustrates how the highest marginal tax income rate trends with the debt-to-GDP ratio.  Today, our debt is reaching unprecedented levels, therefore many anticipate U.S. tax rates will also increase in the near future.  

Risk – Tax Increase Value Piece.pdf

Hat tip Simplicity Group