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Are Corporate Taxes Driving Jobs Overseas? Kenneth Rogoff, May 7, 2014, Audio. "Corporate mergers and takeovers have reached their highest levels since 2007, driven in part by companies’ desire to leave the U.S. to save tax dollars. Harvard economist Ken Rogoff says to begin with, the business tax code is too complicated, like the rest of the U.S. tax code, and it was written for a 20th century economy..." Link