Governments are trying to balance making money from taxes and staying competitive globally. They often lower corporate tax rates to attract businesses, hoping it will make things run better. This article looks at whether cutting corporate taxes is the best way to do this, or if there are other options that might work better. The researchers used computer models to see how companies might react to different tax systems. They also looked at real-life examples of a different kind of tax called the Allowance for Corporate Equity (ACE) in Belgium and Italy. The study found that implementing corporate tax cuts might not always be the most efficient or fair way to go.