Regardless those are the facts on the ground.
When Obama was POTUS I watched the Fox News-Fox Business discussion about how great Canada was because it had a 15 percent corporate tax.
Fox Business liked it but didn’t tell the little folks about Canada’s national sales tax that helps to keep that corporate tax low.
People who push low corporate taxes like Fox News Fox Business also promoted the notion of a national sales tax I do recall those conversations in the past.
IF folks don't understand that then they don't understand basic business.