Congress is about to tackle a new tax reform battle. The assertion hotly debated currently is over the corporate tax rate. It stands at 35%, down from its historic highs in the 1950s of over 50%. It should be noted that during the postwar years of the late 1940s through Eisenhower’s administration, growth of GDP was close to 4% on average. During most of the 2000s, enjoying the lower tax rate, growth has average 1.8%. Â That number is deceptive in a few ways, but for our purposes just one is important. GDP—national growth—has been sluggish according to some yet corporate profits have been historically high.…