The corporate tax cut is straightforward and people understand what it is and what it is aimed at. It is to return over a $ Trillion in cash horded overseas by a handful of US Corporations. I read final draft of what investment analysts are saying about the impact of the cut. One conclusion is that Trump is right that the corporate rate needs to be lowered to 15% and even lower because of the tax reduction devices corporations now use to lower corporate tax to 15% plus the return on the cash that comes from share value and favorable credit that lets corporations “access” the value of those funds tax free through stock appreciation and super low cost borrowing. The other conclusion is that if the funds were enticed back to the US,  when  looking at returns on investment, investing in plants and hiring in the US will have a short term negative return plus risk vs keeping overseas production. Higher returns come from buying back shares with small sustainable dividends to shareholders