alt Hacker NewsThe primary purpose of incorporating in Delaware is less about taxes and more that Delaware is the "Silicon Valley" of corporate law - incredible concentration of professionals, infrastructure, and intangibles. Any dispute you have will generally be handled better, faster, and cheaper by Delaware courts than they would be anywhere else. I'll quote my good friend who is a startup M&A lawyer: "I'd go so far as to say that it would be managerial malpractice to incorporate anywhere other than Delaware."
Nevada makes it much harder to sue corporate officers when they do malfeasance. Wyoming has tons of privacy perks for the officers (similar to cayman island accounts). “Perks” though also convert into signaling for the intent of the founders.