Through a literature review, this thesis investigates the United States corporate tax policy and how it relates to U.S. competitiveness. The purpose of this paper is to briefly review the corporate income tax policy in the United States, analyze the impact of the tax rate on the national and international economy, compare the U.S. competitiveness relative to OECD nations, and explore reform proposals. It is found that the U.S. tax policy's complex structure, coupled with its high stated tax rate, diminishes the competitiveness of the U.S., and that the adoption of tax policy reform proposals, such as the National Commission on Fiscal Responsibility and Reform, would promote future growth and ensure that America is a tenacious competitor.