1. How does the U.S. tax rate on businesses compare to Ireland's tax rate?

2. Why do business tax rates vary by state?

3. Mr. Banescu says in paragraph 17: "Instead of helping U.S. companies be more competitive and profitable and thereby allow the U.S. economy to remain the job creating engine and economic driver of the world, our politicians are punishing and handicapping them [by imposing such high taxes]."  Do you agree?  Explain your answer.

4. Ask someone you know (relative, neighbor, etc.) who owns a business to read this article and give you his/her reaction to the information on the business tax rate in the U.S. - is the tax rate too high? Does it hurt businesses? Explain your answer.