[T]he lesson from the studies conducted is that long-term economic growth is to a significant degree a function of tax policy. Our current economic doldrums are the result of many factors, but having the highest corporate rate in the industrialized world does not help. Nor does the prospect of higher taxes on shareholders and workers. If we intend to spur investment, we should lower taxes on the earnings of capital. If we intend to increase employment, we should lower taxes on workers and the businesses that hire them.There are also efficient and inefficient taxes. Corporate taxes are particularly inefficient, because of all the resources thrown at avoiding them. But then there is this: "Why Conservatives Should Support A Carbon Tax".