Hardly?
Why?
If you pay less in taxes you do not get paid to build a factory here. You do not get the write off as an incentive. Measly write off.
You can afford to build your factory in China, modernize the process to bring down costs, and import against tariffs product back into the US.
You will if you build your factory in China under the 15% corporation tax.
Remember how that worked in the US during the 1950s?
At the same time the low tax rate will cause massive inflation.
I can not make up my mind. Tariffs deflation? Yes. Reducing taxes inflation? Yes. Austerity? Financial ruin. See UK.
You might say it makes sense. But you’d be crazy.