Since (1) US taxes are relatively low on high income earners (right now anyway) (2) you can usually use the US taxes you pay as a credit against any foreign tax

Since (1) US taxes are relatively low on high income earners (right now anyway) (2) you can usually use the US taxes you pay as a credit against any foreign taxes you owe, is this actually a big problem in practice? Perhaps if you are making a large income and currently reside in a country with very low taxes, I suppose.