Lower for international companies only if produce goods and support jobs in the US.

Keep deductions only for carbon-neutral or significantly fewer carbon emissions or other good incentives for paying their lower and mid tiered workers nicely and/or reinvest in their workers training and education. Close loop holes. Give lower tax rates in comparison to big corporations to local and small businesses under a 100 employees. Also penalize companies that have off shore accounts, tax evasion and such.