The government of the USA is completely free to do that if the representatives agree, and let them live with the effects and consequences of their choices. And

The government of the USA is completely free to do that if the representatives agree, and let them live with the effects and consequences of their choices. And the demand for companies to operate in their country if they do. US corporate tax rates have been adjusted many times, and have been (until recently) among the highest in the world, but the benefits are worth it. Your sarcasm about the flight of capital and corporations is maybe more right than you realize. Sadly, maybe also the part about not having to justify its laws at all...