So debate is winding down, but I want to mention that both failed the first kid's question about jobs for college graduates pretty horribly. Romney talked in circles about nothing, not giving any answer, and Obama mostly referenced what would be manufacturing jobs, which is not what someone with a college degree is going to want. No one who graduates from a 4-year university wants to work in a factory as a "real" long-term job.
And the corporate tax rate stuff (lower in Canada) is kind of a trap. Sure, lower tax rates are nice, but unless you're already wealthy/have outside investment, you're not going to just straight up move to Canada to start your business. People work locally. It's the same stupid shit that people bring up with tax rates on small businesses. No one in a truly small business hires or fires simply based on tax rates.