You're right, it would do nothing. The reduced tax base is just the result of increased tax competition, offering businesses a better alternative. I don't belie

You're right, it would do nothing. The reduced tax base is just the result of increased tax competition, offering businesses a better alternative. I don't believe you can bring it back. If you want to lower or eliminate corporate taxes (with a positive effect for people), you would need to increase dividend and capital gains taxes to compensate. You don't need to collect more corporate tax than is collected today, but if you can create more jobs, that's a net win.