But this is not true, is it? Corporation tax is on profits. Companies price things at the price that maximises revenue. Since corporation tax does not affect re

But this is not true, is it? Corporation tax is on profits. Companies price things at the price that maximises revenue. Since corporation tax does not affect revenue, it is not a variable in their pricing calculation. A low corporation tax is valuable because it attracts foreign businesses, but that is necessarily zero-sum.