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Re:Apple's cash hoard swells to $246B by sjy on Saturday April 15, 2017 @11:41PM (#14124204)
The article specifically states that the OECD analysis estimated 'payroll taxes, federal income tax, state and local government taxes.'
Re:Apple's cash hoard swells to $246B by drawkbox on Sunday April 16, 2017 @12:01AM (#14124252)
"Excluded are the countless other ways that governments levy taxes, such as sales and value-added taxes, property taxes, and taxes on investment income and gains."

They also don't include self-employment tax (15%) and sales tax (6-10%). Sales tax and self-employment alone are over 20% close to 25% not counted in the article. Property tax can be close to 1% (depends on property), dividend taxes also aren't included (10-15%).