Hard to prove or disprove. But looking at the salaries & bonuses for CEO's and top executives, I question that logic. I've seen reports of CEO's getting huge bonuses despite their companies & shareholders losing a lot of money. How can you be sure that any additional corporate tax incentive won't go toward boosting the CEO's & management's salaries even more? But otherwise I think we're more or less on the same page when it comes to this topic. Higher corporate taxes indeed encourage outsourcing.

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2004 VW Jetta TDI (manual)

Past MB's: '96 E300D, '83 240D, '82 300D, '87 300D, '87 420SEL