I can say something, which is that every economics textbook will tell you that the most efficient way to impose taxation is through consumer taxes. That's the least distortionary, etc., but that's not the only factor that comes into play when you design tax systems.
I agree with Mr. Blackburn that the competitiveness equation is best served by making sure that we have a level playing field. That's important. That's kind of a minimalist approach to things.
There are lots of distortions perhaps in our system and in other systems, but if the level playing field is there, then you can create jobs.