You'll see most economists advocating a consumption tax, instead. I'm not sure what the difference is between a consumption tax and a sales tax. The corpora

You'll see most economists advocating a consumption tax, instead. I'm not sure what the difference is between a consumption tax and a sales tax. The corporate tax should be 0%. No, I'm not kidding; hear me out. Corporations aren't people; they don't ever actually pay taxes. People pay taxes. Yes, I know corporations are legal entities, but they're owned and managed by people, somewhere down the line. Those are the people the corporate tax is intended to target. Presumably, the "goal" here is to get the corporations with scale economies, negotiation power, etc. to be taxed and use this to redistribute economic gains. But what happens is that instead the burden of these taxes fall onto the shoulders of non-management workers in the firms and the people who buy what the firm produces. Because the incidence of a tax is indirectly distributed by a mechanism which depends itself on the negotiation power of the actors in the system. Pretty much. I don't remember where I read it but I did read a study of corporate tax in the USA over the past few decades that found that increases in corporate tax were almost entirely born by non-management employees and consumers.