Why corporations choose Delaware [PDF]:

http://corp.delaware.gov/whycorporations_web.pdf

If you're really thinking about incorporating in Delaware then you might want to check out this post, "Why incorporating my startup was my worst mistake" http://news.ycombinator.com/item?id=2399139

It's about the experience another HN user had incorporating his startup in Delaware and also generated a nice discussion about things to think about before you decide to incorporate (and specifically in Delaware).

See http://en.wikipedia.org/wiki/Corporate_haven#North_America and http://en.wikipedia.org/wiki/Delaware_General_Corporation_La...