The first step to tax reform is treating all sources of income alike. Currently, there is a huge difference between the effective corporate rate of different corporations. All corporations, multinational or otherwise, should pay the same rate.
This reform would not only be fair, it would reduce businesses' compliance costs of dealing with our massive tax code; this expense is estimated in the billions of dollars.
From the non partisan Tax Foundation:
Assuming the IRS’s estimated $420 filing cost holds true, over $4.4 billion was paid in compliance cost by businesses and non-profit organizations.
To support a free market economy and provide for a true recovery from a recession we need to encourage business to grow and to also pay a fair share, as a libertarian myself I think it benefits corporations when you raise business taxes as corporation have enough money and resources to outsource jobs or to pay for the tax, small businesses do not share that same luxury and are out performed by the corporations, many lobbyist's constantly lobby for more business regulations and lobby for higher business taxes, so they can eliminate competition which is detrimental to our economy and the free market, also note moral arguments like," What about the poor." are not considered valid arguments in my opinion.But I will not delete them just so I can keep the openness of debate