So you are now opposed to repatriating the earnings of U.S. companies that are parked abroad for tax reasons? Are you also opposed to shifting to a territorial taxation basis for corporate earnings? And why do you think it is any of the Congress' business what companies do with repatriated profits? If they pay it out to owners and top tier employees, that money will be taxed at individual income tax rates that are probably higher than the effective corporate rate that the company would otherwise have been paid. If they buy out smaller competitors, so what? Companies buy each other every day.
I disagree. Individual and small businesses are what will bring back the middle class. Less regulations helps. Simpler lower takes for small business would help. The discrepancy between the income of the top 5% of the population and everyone else is appalling. Why should, for example, the Waltons, get any tax breaks that don't have to directly go into workers wages and nourishing small US companies? They got rich off the backs of employees who have wages that are so low that they're eligible for government benefits in many cases.