The Whalers left because of Gary Bettmen and his desire to not have a team between Boston and New York. He wanted to spread teams through the US, therefore, the move to Carolina. He gained nothing in attendance or TV exposure, but did add a team in a non traditional market. With regard to the corporate tax system, companies pay taxes no matter the rate, what they add is employment and added taxes from employees, also helps remove people from assistance roles decreasing the needed aid. It makes good sense to maintain a good corporate rate (competitive) to help build your business base and increase employment. Government aid has only one benefit which is helping those who are unable to provide for themselves. Everyone else is a blood sucker.