The primary emphasis of tax laws should be on budgeting as efficiently as possible
"The world is a college of corporations inexorably determined by the immutable bylaws of business. The world is a business." -The Network
If we look at America like a business, we have a budget we have to balance just like every other business. And just like every other business we also have costs, things like maintenance, electricity, loan from the bank, etc. These things come with owning and operating a business. The money to fix the place, keep the lights on and pay back the loan has to come from somewhere and if it doesn't come from corporations, it has to come from individuals. The transfer of the tax burden from corporations onto individuals since the 1950s has shifted by more than 20%, meaning individuals are now picking up more than 20% of the slack corporations used to pay during the worst economic recession since the great depression.
That's unacceptable, and I don't buy into the idea that if we just lower the tax rate, they'll all come back and invest in America.
This isn't about punishing anybody. It's about people paying their fair share and the fact that you even consider negotiating lowering the rate to abdicate to their demands just to get them to bring their illegal tax evading profits back to America is evidence of that. "Please bring the money you were supposed to pay us at 35% back, if you do you don't have to pay us as much of it...", how is that fair? You and I can't get away with doing that, so why should a corporation?