The shift to a territorial system and a lower corporate tax rate would appeal to American multinational corporations even if they had to pay a 10-15% tax on accumulated past earnings. If Obama is looking for an opportunity to negotiate a bipartisan deal that would strengthen the US economy and increase employment, he should seriously consider such a package of reforms.
转向领土原则制度并降低公司税率将吸引美国跨国公司，即使它们必须为累计历史盈余缴纳10—15%的税收。如果奥巴马想寻找机会促成跨党派协议，以增强美国经济、增加就业，那么他应该认真考虑这一改革计划。