My very first article was on a sortition based consumption tax. One of its advantages was that it did not favor imports the way a carbon tax or cap and trade system does.
A corporate tax that covers profits made abroad discourages exports as shown in two articles on the new corporate tax proposals that President Obama proposed. In particular, it adds twelve billion in taxes on businesses' overseas income.
- Matthew J. Slaughter, "How to Destroy American Jobs" Wall Street JournalM February 3 2010, Page A17
- John D. McKinnon "Plan would Raise Taxes on Business" Wall Street Journal Volume CCLV Number 26, Page Six, Thursday February 2, 2010