Manufacturing Locations

Isn't it interesting that many overseas firms find it more profitable to build their factories in the U.S. while our firms find it more profitable to build in China or South America and ship the stuff back here...why is that? is it that our corporations are taxed at the second highest level in the WORLD! hmmm, makes you think, doesn't it. Maybe the business's should be taxed less and employ more..Just my thoughts as I watch the dollar loss all its value and prices soar..