Amazon is in the category of companies that do business primarily in the US, and do not depend on global supply chains to bring its product to market (though th

Amazon is in the category of companies that do business primarily in the US, and do not depend on global supply chains to bring its product to market (though they retail some). They are not competing with foreign companies to the extent that many manufacturers are. If you tax a US company that manufactures something easily manufactured in a lower-taxing country, you better not tax them at a higher rate than their competition, or you will eliminate them, and their jobs, and their stockholders equity.