Individual institutions that want companies to changepolicy have to spend time and money in negotiations that may not be justified by the potential gains.
The judge batted those aside, saying nothing she did would change North Carolina tax policy or its ability to collect money from Amazon, assuming that is what the state had in mind.
While taxpayers generally will be happy with any change that allows them to keep more of the money they earn, good tax policy should strive to reduce marginal tax rates on productive behavior.