In response to an article in The New York Times by Floyd Norris, Rob Atkinson points out Norris overlooks the loss of manufacturing jobs in this recession was the largest ever with a loss of 15 percent and emphasizes it’s simply wishful thinking to imagine that all is well in Mudville and we can just sit back and reap the manufacturing renewal. The reality is if America wants a manufacturing rebound, it can’t just hope, wish and pray. It has to act. And that means putting in place robust tax incentives for companies to invest in R&D and new capital equipment in America so that we lower the effective U.S corporate tax rate while also giving companies the incentive to invest in the building blocks of growth and competitiveness. It means much tougher enforcement of our trade laws against rampant mercantilists like China.