And especially investors have a case that higher corporate taxes reduce the value of their investments, possibly to the point of not making them. A business th

And especially investors have a case that higher corporate taxes reduce the value of their investments, possibly to the point of not making them. A business that is not making a profit does not pay income taxes. I don't have a single client that has voluntarily turned down making a profit because they'd had to pay some income tax on it. The only time business income tax rates make a difference is when the business is choosing between multiple profit-generating activities and wants to maximize the net (post-tax) income by minimizing its tax burden.