Taxing budget would be akin to penalizing employment. In that a company would be incentivized to decrease spending in your country. Which is why it's more polit

Taxing budget would be akin to penalizing employment. In that a company would be incentivized to decrease spending in your country. Which is why it's more politically palatable to tax profits. That said, this isn't rocket science. As the article points out, it's simply an unwillingness by the host countries to hold multinationals who utilize tax havens to account.