The United States. Corporate tax rate dropped from 35 to 21 in 2016. There is talk of reraising them and so I'm mostly projecting my behavior if they do get raised.

In the US income tax rarely changes. But tax deductions are fair game and change year to year and administration to administration. Last year, Trump bragged about lowering taxes. He lowered it by increasing the standard deduction for some. But it increased for others, such as myself, who take advantage of other deductions that were cut back or removed.