Taxes or tariffs?

hat tip cactus

Reader Josh asks:

I always find it interesting that those who scream for lower corporate taxes always claim that they are necessary for America to compete in the global economy. Is this not using tax policy to attempt to undercut other competing nations? Is the use of a tariff not the same thing? I know tariffs are the handiwork of satan, but how is undercutting other nations (ignoring the other negative aspects of underfunded government) any less inflammatory than slapping a tariff on their exports?