Well, when one reads the article, one finds that the author is talking about Canada.
This is a “teachable moment,” however. Canada already has a more favorable corporate tax structure than the US. In fact, most countries in the world have have a more favorable corporate tax environment than the USA.
The take-away FRom this article is that the USA should simplify its tax code and reduce the burden of corporate taxation. In other words, replace the income tax with the FairTax and abolish the IRS.
FairTax, among other features and benefits, eliminates the corporate income tax and thereby will initiate an economic renaissance in America.
For more information about the FairTax, see http://www.fairtax.org/site/PageServer?pagename=about_faq_answers
FAIR TAX BTTT!!!!!