Is This a Right Wing Idea?

Republicans floated the idea a year or two years ago now. The way this tax works is that you can deduct as a business expense things you buy from abroad as part of your business one Walmart buys a bunch of shirts from a Chinese manufacturer of shirts that's non tax that's deductible it's non taxable. When Apple sells iPods in Spain that is money that in theory we tax because we tax corporate income no matter where it happens what this would do is make taxation exclusively place based It would totally erode that structure and one reason a lot of people don't like that structure is it creates a lot of gaming.