I'm saying that high corporate income tax rates serve no purpose. The funds used to pay those taxes come from us anyways, and all they do is incentivize companies to look for ways to avoid them. Lowering corporate tax rates isn't the cure-all that's going to bring all our manufacturing jobs back (sadly, there isn't one). But lower corporate tax rates certainly stand a much better chance of achieving something positive than high ones do. Maybe it's a few jobs, maybe it's freeing up cash for R&D, maybe it's even incentivizing some overseas company to move their HQ here to avoid higher corporate tax rates from somewhere else. Given the definitive trend domestically of companies relocating out of high tax states like California and into low tax states like Texas, I don't see why something similar couldn't be achieved on an international level.