What would *they who conserve* wager for a chance to show down the corporate tax rate?

Let's ume that their argument about corporate taxes ISN'T about giving shareholders a raise but is actually about jobs and workers. They claim that all jobs that go overseas do so because of the corporate tax rate. What would conservatives wager to test that theory? That is; all the jobs that left coming back? New jobs created won't count; only dead jobs sent overseas. If that happens they win? As a conservative; what you wager?