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The way the government creates incentives is by creating loopholes

https://smartasset.com/taxes/tax-loopholes

"The basic definition of a tax loophole is a provision in the tax code that allows taxpayers to reduce their tax liability."

And corporations readily exploit loopholes (or incentives if you prefer) to dramatically reduce their tax burden below 15%. See, eg, here:

https://itep.org/amazon-has-record-breaking-profits-in-2020-...

Amazon has enjoyed an effective tax rate of 4.7% over the last 10 years by using tax breaks, tax credits, and depreciation, that have nothing to do with offshoring cash.



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