Rand Paul says new businesses should open up in Canada, not United States

Sen. Rand Paul (R-Canada):

Money goes where it's welcome, so you raise taxes high, money will go and flee to other places. In the United States you're seeing this. [...] We have a corporate income tax here that's 35 percent and there's one that's 15 percent in Canada. If you have a new company you want to open up, where would you rather open it up, in a country with a 35 percent income tax, or 15?

Aside from the fact that if you start a new business you're probably going to be paying taxes at the individual rate not the corporate, and that even if you're lucky enough to grow it to the point where you're paying the corporate rate, odds are you won't actually be paying 35 percent (the effective rate is about 12 percent), isn't it terrific to see such a wonderful display of tea party patriotism?