Yeah that jumped out at me too. The authors go on:

> Politicians and tax collectors may grumble about it, but from the average citizen’s perspective, tax competition is more like a “race to the top.”

That's patently absurd, to put it politely.

To continue somewhat less politely: that this corporate arse-licking drivel is published on their webpage has permanently damaged beyond repair my opinion of this "Foundation for Economic Education". I have absolutely no interest in anything else they may have to say.