The decrease of the business income tax and tariff is the obvious result of the competing tax.

公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；

youdao

It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.

我们很容易看清所得税对企业经营的影响，因此企业所关心的一个主要问题就是如何进行税务规划，将应付税款降低到最小数额。

youdao

In a progressive tax system, that also means that the amount of tax payable will be smaller since tax rates tend to decrease with taxable income (with some exceptions, of course).

FORBES: Study Reveals The Obvious: CEOs Get Paid More Than Uncle Sam

The authors found that high top marginal income tax rates tended to decrease the share of entrepreneurship in a state.

FORBES: Don't Let The Pundits Fool You, A Tax Hike On The Rich Is Paid For By The Poor

Were he to do so, I expect he would find a considerable decrease in the opposition to lowering income tax rates for the wealthy on the part of those liberals he so fervently wishes to crush.

FORBES: Like Her Friend Ronald Reagan, Margaret Thatcher Just Wouldn't Cut It In Today's GOP