Before leaving, physicians should and likely will do some research. The corporate tax rate in the US is 35%. The system down there is in the middle of a huge change from fee for service to value based care. Don't know what that is? Neither does anyone else, but it's happening. It shifts some part of the risk from being exclusively on the payor to being shared with the providers. And now with Trump, the direction they've all been rowing in with the ACA is about to change yet again. They have trouble attracting docs into primary care because the workload is too heavy and billing is too complicated. And the complexities of administering Medicare Part D, Medicaid, and multiple commercial payor systems is a nightmare. Plus they have entire departments to deal with collections. Many are leaving their practices to join hospital systems where they give up a lot of control over patient care for the security of a paycheck. Life may be good for specialists, but not so much for the trenches.