With this study we seek to contribute to the debate on corporate taxation levels. Certain regions still maintain certain levels of autonomy regarding the tax levied on corporations—admittedly attracting more foreign investment if the tax is lower and vice versa. One would think that given these findings that countries would hence lower their taxation rates to attract more investment from abroad and especially resulting in greater technology transfer. Albeit this is not the case and certain regions prefer to ensure greater strength of the state versus a greater investment and incentive of free enterprise. We herein analyse a number of countries, including Luxembourg, Switzerland, Ireland, the Netherlands, the USA, Spain, and Portugal. Our analysis of these countries is based on their more liberal policies which are seen to be more advanced and less conventional and limited in time. Barriers to foreign investment attraction, such as a high corporate tax level, are seen to be detrimental to economies in the foreseeable future. The “race to the bottom” by governments does not indeed generally and in a global fashion reach the bottom (a point where taxes can be lowered no further). VOSviewer was also used herein for representing national realities as was the PRISMA method followed for this study based on existing literature.