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Wednesday, August 29, 2012

When The Tail Wags The Dog

An article in the August 28, 2012, Wall Street Journal (can be downloaded from my Skydrive) entitled "U.S. Firms Move Abroad to Cut Taxes" contains some interesting information. While it is difficult to address global, corporate, tax rates without being somewhat partisan, the article does indicate what the "incentive" to relocate companies is. Ideally, tax rates should be established with a goal of fairness rather than a goal of causing certain behaviors.

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