Neoliberals touting a mercantilist solution to reduce corporate tax rates and repatriate American jobs?

There is a high risk of unintended consequences.  Taxing imports and subsidizing exports may result in higher prices for imported goods and a higher U.S. dollar that may discourage manufacturing for export. 

Taxing income, both retained and distributed, in the hands of shareholders might be a better option.  It would eliminate corporate taxes while ensuring that business income still contributes to the necessary infrastructure costs that make their endevours viable.

And, one more thing; Crowley maintains that "the burden of corporate income taxes falls chiefly on workers through lost opportunities and reduced wages".  If there is any evidence for this it is difficult to find..