If the U.S. economy is to once again become globally competitive and driven by productive investment we need a tax code that provides generous incentives to invest in innovation and productivity while at the same time putting U.S. establishments that compete in global markets on a more level playing field with foreign competitors. Yet today’s partisan clash over taxes is the same one we have seen in every election for decades. Most Republicans insist that all taxes need to be reduced. Many Democrats insist on maintaining revenues needed for government programs they regard as critical and making sure “the wealthy pay their share.” However, this clash misses the point. Yes, we need lower taxes, but on businesses, not individuals. And we also need to expand investment incentives if businesses are to create good jobs in America. If even some of the most liberal states in the nation have figured out that a competitive corporate tax code designed in the context of fiscal discipline is not a choice but a requirement if workers are to prosper, surely Washington can do the same.