Senator Charles Grassley is pushing legislation that would make it tougher for U-S corporations to establish “fictional” headquarters in foreign countries in order to avoid U-S taxes.Grassley says businesses that try to escape paying taxes by setting up shell corporations in other countries aren’t doing anything illegal, but it is — according to Grassley — immoral.Grassley says during a recession and the War on Terrorism, everybody in the U-S ought to be pulling together rather than opting for a foreign country with cheaper taxes.The Senate Finance Committee will debate the legislation this afternoon. Grassley’s the top-ranking republican on the committee.