I've thought of that Carol, and I like the idea, but I don't see how to make it work in reality. Corporate accounting is like black magic -- remember all that money utility companies made in CA under deregulation? When the market got bad we found out all the past profits went out of state on paper and weren't "available" to pay the bills. So even though they had many fat years, they still cried bankruptcy and wanted the taxpayers to bail them out... again. And they got away with it because the money was out of state jurisdiction. How much more so would that happen with a multinational? I can just see those tax incentives shifting all over the place on paper and having no positive effect at all. It would be nice though if it could be made to work -- targetted investing locally could help a lot more than just throwing tax money around.