Which is why the best ‘stimulus plan’ would be to eliminate Corporate income taxes. Completely. You’d eliminate not just the 3% of GDP corporations actually remit in taxes, but another 3% that is overhead for compliance costs.
Business would boom, investment would rush in, American producers would have a 6% edge to compete abroad, and employment would go up. The additional Individual income taxes would more than make up for the loss in Corporate income taxes.
There are probably some corporations that pay no tax at all by locating off-shore. I doubt they created jobs.