Romney's plan ties U.S. trade policy to development in foreign nations by identifying barriers to trade and investment in developing countries.

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Among a range of OECD criticisms, current U.S. tax policy inhibits economic development and trade among OECD member nations.

FORBES: Holiday Season Is Just Around The Corner -- Corporate Tax Holiday Season That Is

Other potential steps toward 4% include smarter immigration policy, freer trade, more encouragement to entrepreneurship and more domestic energy development, and, for the longer term, serious education reform and substantially more basic research.

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