If I'm reading this list correctly, an effective 28% corporate tax rate would put us in the middle of the OECD pack. But even then: raising the statutory rate to 28% does not actually guarantee that the effective rate rises to 28%.

Edit: By the Tax Foundation's own calculations, the OECD average effective rate is around 26% when adjusted by GDP[1]. So 28% is not extraordinarily out of band, especially when we consider that that's statutory and not effective.

[1]: https://taxfoundation.org/data/all/global/corporate-tax-rate...