Before we talk about Burger King’s announcement that it’s moving its headquarters from Florida to Canada to avoid taxes, we must get the obligatory Canadian jokes out of the way. We apologize in advance. See here, here and here. The announcement of the merger between Burger King and Tim Hortons (let’s say the companies are creating a donut burger) shows America is no longer the bright beacon on the hill for business enterprise. Formerly American companies are now resorting to the greener pastures through tax inversion. The Heritage Foundation’s Stephen Moore writes, “Expect a blizzard more of these tax moves if the U.S. corporate tax isn’t reduced quickly to at most the average in the industrialized world of 25 percent. Better yet would be to abolish the corporate tax altogether and tax the shareholders on these profits. This would cause a flood of companies to come to the U.S. rather than leave.” Even Warren Buffett, the Left’s poster boy for “paying your fair share,” thinks the donut-burger merger is a good way to avoid taxes, seeing as he is investing in the deal. More…