Tim Cook’s testimony before the U.S. Senate Permanent Subcommittee on Investigation has given much publicity to Apple ’s ingenuity at avoiding taxes. Although Apple is in the limelight, it is not alone in using complex schemes to dodge taxes. The crème de la crème of American corporations including Google , Microsoft , Cisco, and IBM use similar schemes to dodge taxes. At least in theory, the U.S. tax system is supposed to have an element of fairness through its progressiveness. The rich are supposed to pay a greater share than the poor. Certain values that our society holds dear are encouraged. Americans are very charitable people and often freely open