-- Sanders' plan closes loopholes and raises substantial revenue for use by We the People. It meets Warren's principle #1.
-- Sanders' plan end the advantage that multinational corporations gain over corporations that want to keep their production and profit centers in the US. It meets Warren's principle #2.
-- Sanders' plan ends incentives to shift jobs, production and profit centers out of the US. It meets Warren's principle #3.
-- Finally, Sanders' plan tells companies to bring profits back from tax havens to the US and pay all of the taxes due. It does not reward them in any way for having dodged taxes. It meets the requirement that companies not be offered a "repatriation" tax break.
So Sanders has indeed met all of the criteria in a detailed, specific way.
Candidate Hillary Clinton has proposed spending a modest $250 billion directly on infrastructure, and another $25 billion to establish a National Infrastructure Bank for loans to cities and states for infrastructure projects that would be repaid through user fees, etc.
Clinton has said this will be paid for through corporate tax reform, but has not yet provided a detailed plan. Will her plan meet Warren's three principles, as Sanders' does? Will it require tax-dodging companies to pay-in-full the taxes they owe on that huge overseas stash of profits? We will see.
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