It doesn't make financial sense when the tax policy of the US is to tax domestic companies that produce things but not foreign companies that produce things and

It doesn't make financial sense when the tax policy of the US is to tax domestic companies that produce things but not foreign companies that produce things and benefit from selling them in the US market. We don't need to do research to decide what makes "sense". The market will figure out what makes financial sense themselves. The only thing we need to know is what the tax rate for foreign producers should be so that domestic companies are not the only ones shouldering the federal tax burden.