It turns out that state leaders can ensure that companies pay the proper amount of taxes on income generated from business conducted in their jurisdictions, but existing tax codes at the state level often allow loopholes for smart corporate tax lawyers to exploit. Corporations often use accounting sleights of hand to move income around within the United States and to offshore tax havens, regardless of where the sales and production that created that income took place.
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North Carolina: Who Pays? 7th Edition
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