stop the wave of companies changing locations, including going offshore.

There are billions of $$$ that are purposely kept offshore by American companies because of the current corporate tax structure.

Why has this issue not been addressed?

Billions of $$ that can come back to America for re-investment here at home.
Millions of jobs that could be returned to US businesses.

A win win for any political party and a for sure win for the USA and Americans.

http://www.nytimes.com/2016/01/26/bu...x-shelter.html

Lower the Corporate tax rate to 15%. Corporations stay and jobs created. On political side term limits, and Congressional retirement and medical benifits re-structured.