no, companies off shore because:
union work rules are too costly and promote a complete lack of productivity. they are designed to keep more union people on the payroll...
government regulations and fees are more costly than the tax rates....
now go back to your local union hall and tell them that you have failed in your attempt to try and push their agenda...
Since only 10% of the manufacturing workforce is unionized then you would be 90% wrong.
BTW the Carrier CEO couldn't name one regulation that caused the shift to Mexico.