Tax inversion has been in the headlines quite a bit recently. Legally reducing one’s taxes, however, is not illegal or unpatriotic. People and corporations have been moving to low tax states since the imposition of state corporate, personal, and estate taxes. Some states, most recently, like New York, have taken steps to try to stop this trend by lowering taxes. Governor Cuomo is to be commended for listening to a bi partisan committee who advised lowering taxes and retaining the tax base. Lowering taxes and increasing the tax base strengthens the economy and all benefit. The Federal government should learn from the states successful efforts to stop tax inversion