The corporate tax exists so that career politicians can have a way to control more of the country, and to have a means to reward or punish companies that please or displease them. It should be abolished completely. If we did that, reversions would become a good thing, as companies from all over the world relocated their headquarters here, and sought to earn more of their income here. There is no downside, unless you are a Democratic and are more interested in controlling other people than in doing what is best for people.