Well I lived in Delaware for 4 years, and sure a lot of companies are on paper headquartered there, but those companies are not actually there. Basically Delaware's economy is DuPont, Gore, and a bunch of financial companies. But my startup is "based" in Delaware even though not one of us still lives there. So that argument is really irrelevant.
I don't think breaking people into groups is a good idea either. I just think extrapolating from states to national policy might be a bad idea. I'm against higher taxes, but if you look at states with high taxes vs low taxes, the logical conclusion would be higher taxes. Why? Because NY, CT, CA, NJ, and MA have really high taxes but also really strong economies. Manhattan has high income, sales, and property tax, along with super high tolls and everything else, and it is one of the richest places in the country.
You can't recreate that in the middle of a tax haven even if you wanted to. At some point you make enough money that you'd rather live in downtown Manhattan and pay an extra 5% of your income in taxes than give up what you like about living in Manhattan to save 5%.
I don't think breaking people into groups is a good idea either. I just think extrapolating from states to national policy might be a bad idea. I'm against higher taxes, but if you look at states with high taxes vs low taxes, the logical conclusion would be higher taxes. Why? Because NY, CT, CA, NJ, and MA have really high taxes but also really strong economies. Manhattan has high income, sales, and property tax, along with super high tolls and everything else, and it is one of the richest places in the country.
You can't recreate that in the middle of a tax haven even if you wanted to. At some point you make enough money that you'd rather live in downtown Manhattan and pay an extra 5% of your income in taxes than give up what you like about living in Manhattan to save 5%.