This approach also addresses concerns about the regressive effects of a cut in the corporate rate. It is both more progressive and more effective: with highly mobile capital, it is far easier to collect taxes from individual citizens and resident shareholders than from multinational companies.
这一办法还能打消关于降低公司税率会导致税收累退的顾虑。该办法既更加累进，也更加有效：资本是高度流动的，因此从公民个人和股东居民头上征税要比从跨国公司头上征税容易得多。