[delusional]

> and the main pressure against that is for companies or people to leave.

Has there been any serious research in this area that supports that conclusion. My impression, which is completely uninformed I admit, is that we often talk about companies leaving due to high tax burdens, but that it rarely happens. It's a politically signal, more than a factual systemic driver.

Sure, a bunch of companies have relocated to tax havens, but we're not going to solve that by regressing to a 2% universal tax rate.