If this hypothetical company was operating in a complete vacuum, then perhaps you would have a point. But, most companies have competitors that they have to compete with on the price of the goods/services that they produce and also the wages that they provide their employees. Most companies would spread the money out across all three as focusing on just any one would have not be a smart move.
The whole concept of corporate taxes have always seemed stupid to me. Corporations don’t “pay” taxes. Here is who actually “pays” for corporate income taxes:
a) Consumers – companies make their goods/service more expensive to cover the costs
b) Employees – companies have that much less money to provide as compensation to their employees
c) Shareholders – companies have that much less money to provide as profits for their shareholders
I am no Apple fan, but I don’t fault them at all for keeping all that money overseas. Corporations are not in business to pay taxes. They have a fiduciary responsibility to their shareholders. So, as long as their accounting practices are legal, I am fine with it.
