>how are corporations different from individuals in this regard?<
Ethically no different if they use the same loopholes with the explicit purpose of shielding income and/or receiving undue breaks*. I only used corporations as the example because that is what Imclonian started with.
But I suspect that for the majority of chumps like me, Turbo Tax doesn't offer the "Hide your income in a low tax municipality by upgrading to Turbo Tax Platinum" option just yet.
*The tax breaks people got years ago for buying Hummers was one of those ridiculous cases of individuals rummaging around for undeserved tax benefits.