In principle, the more people and companies avoid taxes the better: less revenue for states to use as collateral for their various wars and illegal projects. I

In principle, the more people and companies avoid taxes the better: less revenue for states to use as collateral for their various wars and illegal projects. In practice, Luxembourg appears to have given preferential treatment to larger corporations---more specifically, cronies. Low-tax jurisdictions where every kind of person or business can get in on the benefits of tax avoidance would be best.