Wilson explains the role of multinational companies in international trade. Citing instances in which multinational corporations have had positive effects on less developed countries, he illustrates the creative role an international corporation can have on the economic growth of developing nations. Yet multinationals are greeted with hostility and mistrust. He argues that current tax proposals in Congress are counterproductive; eliminating the foreign tax credit would put United States multinational corporations at a disadvantage. After proposing a specific kind of tax reform, Wilson concludes by discussing the larger ethical issues facing multinationals.