Profitability is the determinant of investment and that profitability will be affected by income taxes the same way for all businesses thus it is NOT affected by IT. Your decision to get out will be because the rate of profit (before IT) is not high enough NOT because the income tax exists.Besides, whatever you might do with your resources that you think will bring you greater return would be taxed the same way, too. If the other opportunity has a greater return, it will be greater regardless of the income tax.
What is so difficult to comprehend about that?