A uniform corporate tax rate is not bad policy and definitely has benefits Tony. As a CPA I know the lengths companies go to to minimize their overall tax position.

The OECD has been working on this for some time now. (Organization for Economic Cooperation and Development)

A uniform rate would mean all companies pay taxes in jurisdictions where they operate and earn their income. Now, Starbucks, Amazon etc can have its trade mark owned by a Dutch subsidiary of an Irish company and channel lots of income (royalty payments) through those favourable jurisdictions. It resulted in US companies parking lots of money off shore at a very low net tax cost.

But it is a worldwide problem and "a race to the bottom" as countries compete for these large companies' business.

The Netherlands, Ireland, Luxembourg, the Caymans, Channel Islands etc etc are full of office buildings where head offices are simply files in a cabinet with local representatives well paid for being "local".

As president, Trump gave large companiesies a tax holiday on their foreign cash holdings if they broughtmonies back to the USA, (at the time that money was only taxed if brought back to USA AND these companies were actually lending their excess cash to the USA instead of paying taxes to the USA) At the time of the tax break, Trump said it would benefit US workers because that money would be reinvested in the USA, but the companies mostly rewarded their shareholders with dividends and share buybacks and themselves with debt reductions.

If writing ever becomes work I think I'm going to have to stop