While many industries excel at not paying U.S. corporate taxes, the pharmaceutical industry takes the cake - despite $400 billion in prescription drug sales in 2022, Big Pharma claimed to have close to zero taxable income. One of their principal methods for maintaining this charade is the constant threat of exit, moving their headquarters abroad to avoid U.S. taxes altogether. In order to collect more much needed tax revenue from corporations, policymakers must first constrain Big Pharma's ability to simply abandon ship.