On corporate tax rates, former President Donald Trump’s position is demonstrably superior to Vice President Kamala Harris’s demagoguery.

As part of her tiresome schtick about how she is going to pay for all her promises by raising taxes on billionaires and corporations, literally an arithmetical impossibility by any reckoning, the Democrat Harris keeps bashing the Republican Trump for proposing “tax cuts for big corporations.” It is one of her most frequent attack lines.