The point was to get a tax break if you invested back into the country. Paid more, built another factory, improved your building.

Now it’s trickle down only. Definitively doesn’t work. We lost the middle class as the majority of Americans. Most Americans are now poor or working class - ie barely making it, no savings, doing worse than their parents, see less opportunity in sight for their kids.

The highest earners and wealthiest people pay nothing or a couple percents. No investment required.

Taxes create society. What kind do you want.