Quote Originally Posted by KerrAvon View Post
For the same reason that I have given to MMM time and time again, which is that Corporation Tax is just one cost to business (arguably it isn't a cost, given that it is a tax on profit, but the effect is the same for the purposes of this thread). A decision about where to operate is a fine one based upon looking at a number of competing factors.

If there is an argument against the proposition that increasing the tax rate reduces the attractiveness of the UK to do business and will therefore lead to lower levels of investment then I am still waiting for someone to give it. As Grist points out, making a change to such a significant factor alters the equilibrium and will necessarily produce a reaction, with none of the possibilities being job/worker friendly.

Many German companies have a British presence, two of them, Siemens and BMW, have warned that they will re-think their presence here if Brexit increases their costs. If there are reasons to believe that they would not react in a similar fashion to increased costs imposed by a Labour government then I’m still waiting for someone to give them.

An increased Corporation Tax rate is bad for levels of employment and investment. It really is as simple as that. With that being the case, why can't a Labour supporter indicate how many job losses they consider acceptable to fund the tuition fee bribe?
All things being absolutely equal then I get a variable like Corp Tax could be a deciding factor. But all things are not equal.

For me location (like access to markets, cost of labour, available workforce, rent, rates, etc) is the prime consideration way ahead of Corp Tax.