whose fault is it?

Corporate America's ability to attain tax breaks and incentives compared to the inability of smaller businesses to achieve the same rates is a sad reality. But should we really blame the larger companies for trying? Just like everyone else, they are trying to maximize profits and please their shareholders. If there is a good investment possibility in the form of tempting legislators to grant tax breaks, only short-sighted management would fail to take advantage of this opportunity.

The blames needs to be placed on state legislators who create the conditions that enable influence and lead to inefficient tax breaks and incentives. They control the tax rates and should be held accountable for favoring corporations in the tax arena. Besides the fact that these tax breaks and incentives are inherently unfair to smaller businesses, can we really be certain that state governments make the right decision regarding to whom should the incentives be given? The free market is the best way to determine who should stay in business and who should not; when state lawmakers have the power to grant tax breaks and act on this power, they distort the market and lead us to an inefficient mix of larger companies who are financially stronger due to the tax breaks and smaller businesses who must compete against a state-imposed tax dichotomy.