Corporations don't exist in a vacuum, they are organizations of people working and recieving salaries. I would argue that by having corporate headquarters locat

Corporations don't exist in a vacuum, they are organizations of people working and recieving salaries. I would argue that by having corporate headquarters located somewhere you are bringing massive net benefit if you only look at salary. The corporate income tax is just extra that the government can squeeze out of them and its become apparent that the biggest corporations can get out of most of that anyways in the US by careful gaming of the tax code. Thus my proposal to lower the rate to a more realistic amount and simplify the tax code. Amazon paid $0 corporate income tax last year on $11 billion in income, they structure the company around reinvesting all the profit for the exact reason of not paying taxes. 2% flat rate for everyone is much better than 0% for the most cunning.