I'm not sure that makes sense. Let's say, hypothetically, the Europe and Asia have a tax rate of 99%. We offer a tax rate to foreign companies of 2%, to make it obviously worthwhile to funnel their money through the US. At the same time, we tax US companies at 98%. This makes sense because it maximizes revenue -- US companies aren't going to go abroad, and everyone else in the world will want to give us 2% of their money. Epic win.

I doubt the real world works like this, though.