Link please? Articles related to the GAO study in 2005 you may find are BS; the bulk of the "2/3" are small companies who aren't paying corporate taxes because they are passing the income through to the shareholder level (S-corp). They are paying taxes with a 1040 instead of 1120, so not considered a corporation. I'm not going to get into this but trust me. Meanwhile, most LARGE U.S. companies have been forced to create transfer pricing agreements via outsourcing (especially for manufacturing) due to already high U.S. corporate tax rates they would otherwise have to pay. Democrats raising corporate taxes will make this outsourcing problem much, much worse, and the deficit will never improve because they will just keep spending more.