Cutting the rate to a more competitive level would encourage more domestic investment by US corporations, and would also make the US more attractive to foreign investors. Capital has become increasingly mobile, and differences in national corporate tax rates have a growing influence on where multinational companies locate their operations and report their income.
将税率削减至更具竞争力水平能刺激美国公司更多地投资国内，还能提高美国对外国投资者的吸引力。资本流动性越来越强，国民公司税率的不同越来越影响到跨国公司经营活动和利润报告地的选择。