The New York Times, February 12, 2011 by Conrad De Aenlle
http://www.nytimes.com/2011/02/13/business/yourtaxes/13corp.html
“Because the United States now has one of the highest corporate tax rates among the world’s leading economies, some argue that it must lower its corporate tax rate to compete,” he said…. “A simple reduction in its corporate tax rate is not the answer, though, because it would leave in place all the flaws of the existing system.”