This document is a 2015 briefing on “International Corporate Taxes” by Koch’s Americans for Prosperity Foundation.
It complains about America’s statutory tax rate for corporations even though evidence shows most corporations are not actually taxed at that rate. AFPF also claims that the “worldwide” taxing system discourages repatriation of corporate earnings and makes assertions about how that purports to affect job growth.
The briefing claims that moving to a “territorial” tax system (which only taxes domestic profits) would be beneficial to the economy. It also brushes off the concern that such as system would result in even more outsourcing of U.S. jobs by claiming that “more jobs abroad often means more jobs at here as well.”