That's what shits me. If it's smart, viable strategy, why not make it available by default for every citizen with a basic tax framework instead of something only available to the wealth to push further ahead?
It's an arms race. As corporate income tax receipts dry up countries change their policies. Very wealthy, naturally international companies not only have more resources to compete, they also have the ability to play hard ball and leave the country entirely (see tax inversions of pharmaceutical companies from America to Europe) bringing not just the lost corporate tax, but the income tax on salaries as well.
