Up to a certain point, corporate taxes do have a marginal benefit to society as a separate source of taxation. Generally speaking you want to spread your source

Up to a certain point, corporate taxes do have a marginal benefit to society as a separate source of taxation. Generally speaking you want to spread your sources of tax revenue to minimize distortions and maximize revenue. This advice breaks down for small tax haven countries of course, and I think that larger countries should mitigate their most disruptive schemes. Citizens of large countries should not be deprived of a great avenue for taxation because of financial acrobatics devised by smaller countries. That all being said, I also think that income taxes should be increased at the higher end to support a greater safety net.