The real tax rate on corporate income paid to individuals through capital gains and dividends is not 15%.

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The highest personal income tax rate is 10.55%, a real killer for small businesses, most of which pay the personal income tax.

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After Ireland cut its corporate income tax rate from 50% to 12.5% in 1995, its economy averaged a real economic growth rate of 7.4% during the ensuing 10 years.

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In other words, increasing our average long-term real economic growth rate from 2.20% to 2.26% would pay for repealing the corporate income tax, with no offsetting tax increases or spending cuts.

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