Attempting to explain why you can not tax the profits of a corporation, such as Microsoft, in order to finance an increase in government programs (spending).
Microsoft has already invested their profits in government spending in the form of U.S. Treasuries. Taxing Microsoft profits at a higher rate simply means government reduces their demand for U.S. Treasuries, driving up rates; in essence, government taxes itself. There is no excess “cash” that hasn’t already been deployed in the general economy.
At best, government won’t have to pay interest to Microsoft, since they would be outright stealing the money rather than borrowing it, but that’s about it.