Rarely in history has an offer of 13 billion euros been refused by a state or organization.  Yet the government of Ireland entered the book of records on September 2, 2016 by not taking the offered gift.  Instead, it decided to appeal against the ruling of the European Commission that it had granted Apple undue and illegal tax benefits that allowed the company to pay substantially less tax than other businesses, and that Ireland should recover the illegal aid. The European Commission had no specific concern about the Irish tax system, nor is it anxious to harmonize corporate tax rates in Europe.  Nevertheless, its decision on Apple and on other firms is part of two problems, issues that should be important for discussion in the U.S. presidential campaign.  One is the specific problem of whether large business corporations, especially American firms, are paying a fair share of taxation.  The other, which should be particularly pertinent in the U.S. election,...(Read Full Article)