Richard T. Page (J.D. 2010, Tulane) has published Comment, The International and Comparative Tax War: A Strategic Tax Cut Recommendation for the Obama Administration, 18 Tul. J. Int'l & Comp. L. 287 (2009):

A. Purpose Statement:  The purpose of this Comment is to answer three comparative tax policy questions. First, should the Obama Administration reduce U.S. tax rates for the strategic purpose of increasing the United States' international competitiveness? Second, if U.S. tax rates are reduced for such a strategic purpose, which taxes should be reduced? And third, how much of any such reduction is warranted?

B. Summary of Conclusion:  The Obama Administration should reduce the U.S. corporate income tax rate from 35% to 12.5% for strategic purposes. The current rate is: (1) not competitive in relation to the rates of other nations, (2) avoidable by mobile multinational corporations that are shifting jobs and capital to lower-tax countries, (3) responsible for generating a relatively small percentage of federal tax revenue, and (4) targeted for reductions by Congressional representatives on both sides of the aisle. Conversely, strategic international considerations do not warrant significant changes in personal income tax rates or estate tax rates at this time.

To listen to the Tax Foundation's interview of Mr. Page, see here.