The corporation will already be keeping a set of accounting books, will already have a checkbook.

FORBES: Yes, Let's Design A New International Corporate Tax System. Let's Not Tax Corporations At All

On the other hand, for small companies outside of New York and London, a secondary listing anywhere would be prohibitively expensive, especially if it means keeping two sets of books to satisfy differing accounting standards.

FORBES: Why the world would be better off with one big stock market.