It would also be desirable to reduce the US corporate tax rate gradually, bringing it closer to the 25% OECD average. That, too, would encourage more repatriation of overseas earnings.
另一个有利做法是逐渐降低美国的公司税率，向25%的经合组织平均水平靠拢。这也能鼓励美国公司将更多的海外利润汇回国内。