>Having a very low corporate tax is only possible if your country does not require major infrastructure and that's one of the reasons why most tax havens are ei

>Having a very low corporate tax is only possible if your country does not require major infrastructure and that's one of the reasons why most tax havens are either nearly un-inhabitable (Cyprus, Panama) or extremely small (Monaco, Lichtenstein, Vaduz, Luxemburg). Infrastructure spending represents an incredibly low percentage of government spending in most countries, see e.g https://www.nationalpriorities.org/budget-basics/federal-budget-101/spending/ https://www.nationalpriorities.org/budget-basics/federal-bud... and http://www.ukpublicspending.co.uk/uk_budget_pie_chart http://www.ukpublicspending.co.uk/uk_budget_pie_chart. >Note that a company couldn't care less if your country roads fall into disrepair, healthcare sucks and education starts to fall behind. East Asian countries like Korea, Taiwan, Singapore and Hong Kong maintain achieve better healthcare and education outcomes than most western countries in spite of lower government spending. While they may have less welfare spending and greater economic inequality, this certainly isn't an impediment to productivity.