Along the rocky road to globalization, US corporations get taxed twice as much as corporations in other countries.  If they’re going to be competitive in business worldwide, they can’t pay disproportionate taxes.  Some people argue that taxing corporations and dividends is double taxation and perhaps we should limit the tax to dividends, and eliminate the corporate tax.  In any case, we should probably modify our tax code to bring it in better conformity with other countries around the world.