Unless you have purposely avoided the business news this week, you have undoubtedly heard about Burger King buying Tim Horton’s, the Canadian doughnut and coffee chain. After the acquisition, the combined firm will move the holding company headquarters to Canada, while keeping the Burger King headquarters in Miami. Such a move is called a “corporate inversion.” While the company has officially said this isn’t for tax purposes, no one seriously believes otherwise. After all, as...

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