But a rate cut would be costly in terms of foregone revenues: each percentage point would reduce corporate-tax revenues by about $100 billion over the next decade. Moreover, recent studies indicate that a significant share of the corporate-tax burden falls on capital, so a reduction in corporate taxes would weaken the progressivity of the tax system at a time when income inequality is at an all-time high.
但税率下降带来的收入损失是巨大的：公司税率每削减一个百分点，未来十年公司税收入就会减少1000亿美元。此外，最新研究表明，公司税负担的很大一部分落在了资本头上，因此降低公司税率会减弱税收体系的累进性，而且这正逢收入不平等性高居历史最高水平的时期。