Tax cuts for corporations may or may not trickle down, depending on who really pays the tax. If it really comes at the expense of workers than it should be expanded to a full-on value added tax or net business receipts tax and be paid by all employers, not just corporations, with most families no longer filing taxes, with the Child Tax Credit paid through employers and added to every paycheck. In this case, investments can be deducted when made rather than amortized, as is usual, but they don’t have to be (at some point OECD rules come into play). As for repatriation, if we raise dividend and capital taxes to the normal income rate (cutting all deductions except for sales to-a qualified ESOP) and have only the top 10-20% of families pay it (with graduated increases), then bring all the money back to the US tax free, making sure Steve Forbes pays at a 28% rate when he gets his dividend check (take it off the top).