I think this makes sense from a government revenue perspective, but I'm not sure why it would matter from a small business survival perspective since corporate

I think this makes sense from a government revenue perspective, but I'm not sure why it would matter from a small business survival perspective since corporate taxes are taxes on profit, not revenue. Especially given my experience: most small businesses I've worked with/for have made little to no profit. The owner takes a salary(or not, especially early on) and plows the rest of the revenue back into the business.