- The Corporate Tax Rate Debate: Lower Taxes on Corporate Profits Not Linked to Job Creation（Center for Effective Government）
Today, large U.S. corporations report more than $1 trillion in cash or liquid assets. They have the funds to invest in new jobs, should they choose to do so. We found no evidence that cutting the tax rate on corporate profits induces firms to create new jobs in the United States.
Corporations receive significant benefits from operating in the United States of America. They have access to the largest consumer market in the world; a workforce educated at public expense; the protections of a business-friendly court system; roads and transit systems that allow employees to get to work and goods to get to customers; consumer safety regulations and inspections that give consumers confidence in products; patent systems to protect intellectual property; and much, much more. When some corporations aggressively lobby for rules that allow them to avoid paying for the services they depend on for their success, they shift the costs of doing business to others and starve the public goods and structures critical to their own success and to the well-being of the nation.