Except very, very few companies actually pay tax at the 35% marginal rate. In fact, corporations are paying less and less and less of the total burden, even though profits are at all time highs (see chart)
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Multi-nationals hide behind transfer pricing schemes that allow for off-shoring book profits even though the actual profits are created domestically. They also have tons of schemes that allow for tax deferment, including the ability to write-off capital assets in the year acquired, rather than depreciating them over their useful lives as is required by generally accepted accounting principles.
The real "victims" of high marginal corporate rates are very successful domestic corporations that do not use capital and do not have operations outside of the US.
That all said, I would be in-favor of lowering the marginal rate to 25% with much much tighter rules on transfer pricing and curtailment of Section 170 deductions (writing off of capital assets at date of acquisition).... of course, large companies would never go for such a change, as it might mean that actually have to pay tax.