I don't believe in that theory. The average tax burden on US companies amounts to 13.4%, lower than OECD average. The average income margin of US companies is something around 10% That means in other words, that out of the total revenues of a company, barely 1% goes to paying taxes.

I say you gotta be joking if you'r honestly telling me that a company would go through all the troubles of moving to another country in order to pay 0.9% in taxes instead 1.1% in taxes.

There are plenty of reasons why a company can decide to move abroad - cheaper labor, lower environmental standards, etc. Taxes surely play only a minor role.

In any case, if through the many loopholes in our systems we make it extremely easy for companies to move taxable income to tax havens, that are thank God being closed down anyway, than that is another thing - that has nothing to do with outsourcing per se. Taxes might be part of the equasion, but a company outsorcing solely to reduce tax burden because of the supposedly "high" corporate taxes in the US is a fairy tale.

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I believe that government is the servant of the people and not their master...that the world owes no man a living, but that it owes every man an opportunity to make a living.
- John D. Rockefeller