Burger King leaves U.S. 35% corporate tax rate for Canada’s 15% corporate tax rate

Prime Minister Stephen Harper
Prime Minister Stephen Harper: all your base are belong to us!

Wow, I really hate Burger King, but this latest move leaves me very confused. Maybe I have to eat there now?

The Chicago Tribune reports on it.

Excerpt:

Canada has become the latest frontier for U.S. companies fleeing the high cost of business, spurred by low corporate taxes and a policy that keeps international earnings out of the clutches of the Internal Revenue Service.

Burger King, the second-largest U.S. burger chain, agreed to acquire Oakville, Ontario-based Tim Hortons on Tuesday for about C$12.5 billion ($11.4 billion) in a deal that creates the world’s third-largest fast-food chain and moves its headquarters in Canada. It’s “not fair” that companies can renounce their U.S. citizenship by filling out paperwork, a White House spokesman said Monday.

The deal for Oakville, Ontario-based Tim Hortons follows Valeant Pharmaceuticals’ merger with Canada’s Biovail in 2010, which sparked the latest so- called tax-inversion wave.

Burger King is unlikely to be the last U.S. company to consider moving north even as President Barack Obama and his aides try to curb the practice, tax experts say. In addition to avoiding U.S. taxes on global earnings, companies like Burger King can take advantage of Canadian tax rates that have been cut by about a quarter in the past eight years.

“We have now made it a lot more attractive for companies to say Canada is a good place to set up shop,” said Jack Mintz, director of the University of Calgary’s School of Public Policy.

[…]Lower corporate taxes may also be an attraction for foreign companies. Canada began cutting its federal corporate tax rate in 2001 under the previous Liberal government. Prime Minister Stephen Harper then took up the baton, dropping the rate in several steps to 15 percent in 2012. Combined with provincial rates averaging 11.5 percent, Canada’s rate of 27 percent is now the second-lowest in the Group of Seven countries behind the U.K.’s 21 percent, according to auditing and tax firm KPMG.

Canada’s combined rate is still above the 24 percent average for the Organisation for Economic Co-operation and Development, according to the report.

Low corporate tax rates helped the country rise to second place in a Bloomberg ranking of best countries for doing business in January, behind only Hong Kong.

“We are proud that our low tax environment in Canada attracts businesses,” Carl Vallee, a spokesman for Harper, said by email on Monday.

The U.S. corporate tax rate is the highest in the world. It warms my heart to think that corporations are moving out to Canada. And I hope they take the jobs with them, because that’s the only way people will learn to elect presidents who understand economics. Our leader is out of his depth trying to run this country, and is only able to his economic failures by borrowing trillions and trillions of dollars from our children. Anybody can appear competent if they borrow and spend that much money, but it’s a bubble, just like the housing bubble his party caused. Canada’s prime minister has a BA and MA in economics – he actually knows how economies work. We could have picked someone qualified, but we didn’t.

I fully expect Obama to whine like a little girl about this, and call Burger King “unpatriotic”. This is loser talk, because he is a loser. The limit of his knowledge of economics is that he makes snarky speeches insulting people who disagree with him. Why did we elect this stand-up comedian? Is that what a President is supposed to do?

Lois Lerner’s Blackberry deliberately destroyed after start of congressional probe

Barack Obama playing golf - again!
Barack Obama playing golf – again!

Story from Fox News.

Excerpt:

Director of Exempt Organizations for the Internal Revenue Service (IRS) Lois Lerner prepares to deliver an opening statement to a House Oversight and Government Reform Committee hearing on alleged targeting of political groups seeking tax-exempt status from by the IRS, on Capitol Hill in Washington. (Reuters)

Lois Lerner’s Blackberry was intentionally destroyed after Congress had begun its probe into IRS targeting of conservative groups, a senior IRS lawyer acknowledged in a sworn declaration.

Thomas Kane, Deputy Assistant Chief Counsel for the IRS, wrote in the declaration, part of a lawsuit filed by Judicial Watch against the IRS, that the Blackberry was “removed or wiped clean of any sensitive or proprietary information and removed as scrap for disposal in June 2012.”

That date – June 2012 – is significant because by that time, ex-IRS official Lerner had already been summoned before congressional staffers who interviewed her about reports of the IRS’ targeting of conservative groups.

“We had already talked to her. Our personal staff and Oversight Committee staff had sat down with Ms. Lerner and confronted her about information we were getting from conservative groups in the state of Ohio and around the country,” Rep. Jim Jordan, R-Ohio, told Fox News.

“If you intentionally destroy evidence, that is a crime. If you make a statement in court saying the evidence is not available and it is, that is also a crime,” said Jay Sekulow, Chief Counsel for the American Center for Law and Justice.

The IRS did not immediately respond to Fox News’ request for comment.

News of the Blackberry’s destruction followed Monday’s statement by Judicial Watch that Justice Department attorneys said in a Friday phone call the federal government backs up all computer records to ensure continuity of government in event of a catastrophe, but retrieving the Lerner emails would simply be “too onerous.”

[…]Cleta Mitchell, an attorney who represents other conservative groups suing the IRS, cited a whistleblower who bolsters Judicial Watch’s interpretation.

“I received information from a former Department of Homeland Security official who had security clearances. He just retired in April,” Mitchell said. “He contacted me and he contacted Judicial Watch and some members of Congress and said there is backup material.”

The dueling versions are not likely to sit well with District Court Judge Emmet Sullivan, who is presiding over Judicial Watch’s lawsuit against the IRS. “He gave the IRS not one, but two opportunities in court filings with him to tell him where they were,” said Tom Fitton, president of Judicial Watch. “There was no mention of this backup system to the court at that time.”

According to Sidney Powell, author of “Licensed to Lie: Exposing Corruption in the Department of Justice,” Sullivan is known to scold government lawyers who withhold evidence.

Powell said Sullivan appointed an independent counsel to investigate DOJ’s prosecution of now deceased Republican Senator Ted Stevens of Alaska.Sullivan described the Stevens prosecution as “the worst case of misconduct he’d seen in 25 years.”

Sullivan also said, “When government does not meet its obligations to turn over evidence, the system falters.”

So, this is the most transparent administration ever, with “not even a smidgeon of corruption” as Obama said, with a straight face.

So I have some advice for American voters. Next time, let’s insist that a person has actually done a little work on what they claim to want to do, so we know that they are serious about it. Instead of just believing happy talk, let’s see the accomplishments, like we would when hiring for any job. If someone claims to be passionate and competent at something, like cleaning up corruption and improving transparency, then let’s ask them for some evidence that this has been a priority for them in the past. And that it’s something they’ve actually been able to do to a significant degree. We need someone competent. Not a clown or a stand-up comedian. He is not the entertainer-in-chief, he is the commander-in-chief.

Also, Newsbusters noticed that none of the mainstream media reported on this story – which is a bombshell of a story. Remember that when you are deciding where to get your news- the mainstream media doesn’t cover stories like this. It annoys me when I think of all the people in other countries who watch CNN who will never see this story or stories like it, yet they think they are being informed. Censoring stories like this is not good journalism, but if people don’t know what’s being left out…

Related posts

A simple case for the pro-life position by Scott Klusendorf

Are you able to make a basic case for the pro-life view?

Here’s a short 38-lecture by Scott Klusendorf, president of the Life Training Institute.

This is a long treatment that talks about the challenge of moral relativism and the case for the pro-life view. He does show a clip of abortion in the video to the audience.

There’s also a 35-minute audio recording of Scott on the LTI web site. (H/T Apologetics 315) You can put that on your podcast player and listen to it. Listen to it a lot and soon you’ll sound like Scott.

Scott also has an article posted on the LTI web site for those who don’t have time for the video or the audio.

In the article makes three points:

  1. Clarify the issue
  2. Defend your pro-life position with science and philosophy
  3. Challenge your listeners to be intellectually honest

Here’s the second point:

Scientifically, we know that from the earliest stages of development, the unborn are distinct, living, and whole human beings. Leading embryology books confirm this.2 For example, Keith L. Moore & T.V.N. Persaud write, “A zygote is the beginning of a new human being. Human development begins at fertilization, the process during which a male gamete or sperm … unites with a female gamete or oocyte … to form a single cell called a zygote. This highly specialized, totipotent cell marks the beginning of each of us as a unique individual.”3 Prior to his abortion advocacy, former Planned Parenthood President Dr. Alan Guttmacher was perplexed that anyone, much less a medical doctor, would question this. “This all seems so simple and evident that it is difficult to picture a time when it wasn’t part of the common knowledge,” he wrote in his book Life in the Making.4

Philosophically, we can say that embryos are less developed than newborns (or, for that matter, toddlers) but this difference is not morally significant in the way abortion advocates need it to be. Consider the claim that the immediate capacity for self-awareness bestows value on human beings. Notice that this is not an argument, but an arbitrary assertion. Why is some development needed? And why is this particular degree of development (i.e., higher brain function) decisive rather than another? These are questions that abortion advocates do not adequately address.

As Stephen Schwarz points out, there is no morally significant difference between the embryo that you once were and the adult that you are today. Differences of size, level of development, environment, and degree of dependency are not relevant such that we can say that you had no rights as an embryo but you do have rights today. Think of the acronym SLED as a helpful reminder of these non-essential differences:5

Size: True, embryos are smaller than newborns and adults, but why is that relevant? Do we really want to say that large people are more human than small ones? Men are generally larger than women, but that doesn’t mean that they deserve more rights. Size doesn’t equal value.

Level of development: True, embryos and fetuses are less developed than the adults they’ll one day become. But again, why is this relevant? Four year-old girls are less developed than 14 year-old ones. Should older children have more rights than their younger siblings? Some people say that self-awareness makes one human. But if that is true, newborns do not qualify as valuable human beings. Six-week old infants lack the immediate capacity for performing human mental functions, as do the reversibly comatose, the sleeping, and those with Alzheimer’s Disease.

Environment: Where you are has no bearing on who you are. Does your value change when you cross the street or roll over in bed? If not, how can a journey of eight inches down the birth-canal suddenly change the essential nature of the unborn from non-human to human? If the unborn are not already human, merely changing their location can’t make them valuable.

Degree of Dependency: If viability makes us human, then all those who depend on insulin or kidney medication are not valuable and we may kill them. Conjoined twins who share blood type and bodily systems also have no right to life.

In short, it’s far more reasonable to argue that although humans differ immensely with respect to talents, accomplishments, and degrees of development, they are nonetheless equal because they share a common human nature.

That’s the core of the basic pro-life case right there. There’s also a good interview of Mr. Klusendorf that I blogged about.

Advanced Objections

You can learn more by reading basic pro-life apologetics… from Francis Beckwith. You might recognize Frank Beckwith as the author of “Defending Life: A Moral and Legal Case Against Abortion Choice“. He wrote that book for Cambridge University Press, a top academic press. But before Cambridge University Press, Beckwith wrote easy-to-understand essays for the Christian Research Journal.

Here are four essays that answer common arguments in favor of legalized abortion.

Here’s an excerpt from Part II:

Excerpt:

A woman who becomes pregnant due to an act of either rape or incest is the victim of a horribly violent and morally reprehensible crime. Although pregnancy as a result of either rape or incest is extremely rare, [1] there is no getting around the fact that pregnancy does occur in some instances.

[…]Despite its forceful appeal to our sympathies, there are several problems with this argument. First, it is not relevant to the case for abortion on demand, the position defended by the popular pro-choice movement. This position states that a woman has a right to have an abortion for any reason she prefers during the entire nine months of pregnancy, whether it be for gender-selection, convenience, or rape. [3] To argue for abortion on demand from the hard cases of rape and incest is like trying to argue for the elimination of traffic laws from the fact that one might have to violate some of them in rare circumstances, such as when one’s spouse or child needs to be rushed to the hospital. Proving an exception does not establish a general rule.

[…]Fourth, this argument begs the question by assuming that the unborn is not fully human. For if the unborn is fully human, then we must weigh the relieving of the woman’s mental suffering against the right-to-life of an innocent human being. And homicide of another is never justified to relieve one of emotional distress. Although such a judgment is indeed anguishing, we must not forget that the same innocent unborn entity that the career-oriented woman will abort in order to avoid interference with a job promotion is biologically and morally indistinguishable from the unborn entity that results from an act of rape or incest. And since abortion for career advancement cannot be justified if the unborn entity is fully human, abortion cannot be justified in the cases of rape and incest. In both cases abortion results in the death of an innocent human life. As Dr. Bernard Nathanson has written, “The unwanted pregnancy flows biologically from the sexual act, but not morally from it.” [5]Hence, this argument, like the ones we have already covered in this series, is successful only if the unborn are not fully human.

Scott Klusendorf wrote the The Case for Life, which is the best book for beginners on the pro-life view. For those looking for advanced resources, Francis Beckwith, a professor at Baylor University, published the book Defending Life, with Cambridge University Press, 2007.

I found a very polished hour-long talk by Scott on Youtube. That talk was delivered to students and faculty at Furman University.

Finally, if you want to see Scott Klusendorf in a debate with a former ACLU executive, you can see it right here.

My friend Papa Georgio sent me a post that features THREE talks by Scott Klusendorf. (H/T Religio-Political Talk)

Learn about the pro-life case

And some posts motivating Christians and conservatives to take abortion seriously: