Indeed, cutting these items to “pay for” a reduction in the corporate-tax rate could end up increasing the tax on corporate economic activity in the US. Eliminating accelerated depreciation for equipment would raise the effective tax rate on new investments; repealing the domestic-production deduction would increase the effective tax rate on US manufacturing; and rescinding the R&amp;D tax credit would reduce investment in innovation.
事实上，削减这些项目以“补偿”公司税的降低可能最终会抬高美国公司经济活动的总税负。禁止设备的加速折旧会提高新投资的有效税率；国内生产不再享受税收优惠将增加美国制造业的有效税率；而取消研发税收优惠将减少创新方面的投资。