Also, to qualify for a lower rate, there must be a minimum amount of state and local taxes paid. This 'shopping around for states to see who will give away the most' needs to end - or more specifically, large corporations need to pay their fair share of ALL the taxes. When states give away their rights to these companies to set up shop, they just go to the Federal government for money to fix roads, build airports, and generally deal with all the other cost impacts of industry. That's simply unfair.
About Tim Cook
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