Many business incorporate in Delaware since they have very friendly business taxes. If i remember right, they also have no personal income tax, like Texas and Tennessee.
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https://duckduckgo.com/?q=best+states+to+be+self+employed&t=...
No, that's not the reason at all. The reason is that the state judiciary has expertise in corporate law that other states don't, so litigation is smooth and predictable. You don't get a family court judge assigned to your corporate law case, as can actually happen elsewhere.
It is/was the same with East Texas and patent law, until recently at least. It became corrupted by donations of civic facilities by large litigators, so I think some companies have moved on.
> If i remember right, they also have no personal income tax
Most Delaware corporations are used by businesses in other states, so it has nothing to do with personal income tax.