Let's say you were trying to stimulate the economy & create jobs in you country/state/county/etc. Would it make more sense to: 1. Create a business climate where the corporation will always pays their perceived fair share of taxes, or 2. Create a business climate where the corparation has a lower tax burden and is likely to remain profitable long term, then tax the employees to pay their fair share? Hell, I recently moved from Cuyahoga to Lorain county. One of the reasones was to avoid higher propetry, local, and sales tax. Cuyahoga has the highest sales tax in Ohio, Lorain has the lowest (btw, they are next to each other).