Attributing all of the growth of middle class and bettering of wealth distribution simply to tax code is entirely too simplistic an argument.

Which is why it seems to be the only argument you're willing to have. I didn't say all growth was due to any one factor, did I?

And if offshoring profit to hide it from taxation is a problem, reducing the taxes is solving the wrong problem. What ideas do you have to make offshoring profit unappealing? (Other than lowering taxes, of course.)