SD, Follow-up.  See this link to state corporate tax rates:  http://taxfoundation.org/sites/default/files/docs/TaxFoundation-FF497.pdf

This will take sometime to digest, "Several states implemented corporate income tax rate reductions and other reforms between 2015 and 2016. Notable corporate income tax changes for 2016 include", p. 3. It seems instead of leading, Oregon may be behind the curve.

and "Nevada, Ohio, Texas, and Washington impose gross receipts taxes instead of corporate income taxes. Gross receipts taxes are thought to be more economically harmful than corporate income taxes.", p. 1.  As the RG said in an earlier editorial, this tax is a gross receipts tax. What state would you want to set-up shop if you were an international or national company?

Tentatively, it looks like Oregon is about middle of the road concerning corporate income taxes and this tax may even do more harm than originally thought. But like I said, I'll have to look this over a little more carefully.