Cutting the corporate tax rate means cutting corporate taxes
In 1986, the United States cut its corporate tax rate close to the current rate of 35 percent as part of broad, comprehensive tax reform at both the corporate and personal level. The reform gave the country one of the lower corporate tax rates in the developed world. In the 27 years since, we have slowly become a high corporate tax rate country through stasis: literally every single country in the OECD has reduced its corporate tax rate in the past twenty years, with many having done so multiple times. Except for the United States.