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By Veronique de Rugy     

Last year’s massive tax code overhaul lowered corporate income tax rates to an internationally competitive level for the first time in decades. U.S.-based businesses can now compete against their foreign counterparts without starting from an immediate disadvantage, thanks to Uncle Sam. The change should result in faster growth, higher wages and more jobs. Unfortunately, those gains may be undone this year with a wrong step on trade.

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