Delaware certainly does what it can to bring people and entities to the state to generate money for Delaware. This prior post noted the "race to the bottom" initiated by Delaware judges seeking to make Delaware attractive as a forum for bankruptcy cases. Now, from the Conglomerate, here’s a brief summary of how Delaware deprives other states of tax revenue. The gist is that Delaware helps companies move income around by letting them create entities that own trademarks and are paid fees to help move income out of states with higher tax rates. According to the article, 22 states are now fighting back. It surely seems difficult to respect financial engineering of this sort.