See reply #56 to see why it is not.
i agree with #70 - once corp taxes lowered this will be moot. but those Carrier jobs would have been long gone. also Trump wanted to draw a line in the sand regarding bringing jobs back, imperfect as it might seem. and........states are in competition with one another. to wit their tax codes. Texas is always advertising here in Cali = and NY (Cuomo) too about a better business climate. that is 2016 reality.