I think this overstates both the willingness of businesses to move and the relative importance of taxes compared to other factors on where businesses will stay.

I think this overstates both the willingness of businesses to move and the relative importance of taxes compared to other factors on where businesses will stay. Even with a negative tax, fast fashion wouldn't produce any clothes in the US while high-tech research labs thrive in cities with high taxes and labour costs. Meanwhile, the megacorp holdings already shift earnings, profits and costs around the globe in a way that turns competition into an unwinnable race to the bottom. How could the US ever compete on tax when Ireland is willing to tax Facebook's earnings at basically 0%?