Here is one source for it.  We tried it under W and the money went to stock buybacks and dividends instead of increased investment in jobs and industrial development.  There is no shortage of capital in this economy.  Interest rates still hover around historic lows for one thing.  For another corporate profits are at all time highs along with stock prices so either those profits or new offerings of shares could be used for expansion.  What we have instead is companies playing financial games in place of building their companies.
https://www.cnbc.com/2017/04/26/what-happened-the-last-time-companies-got-a-break-on-overseas-profits.html
https://www.wsj.com/articles/SB10001424052970203633104576623771022129888