I think this is a good overview of some of the challenges in taxing corporations. Personally, I don't mind keeping taxes on corporate profits low given their ab

I think this is a good overview of some of the challenges in taxing corporations. Personally, I don't mind keeping taxes on corporate profits low given their ability to be gained (not just by shifting across borders, but through many other accounting tricks). The problem right now, in the U.S. at least, is two-fold: (1) smaller companies are still taxed at a relatively high-rate and (2) individuals pay a significantly lower tax on "capital gains" because it is assumed that investment income has already been taxes at the corporate level. I would like to see an across the board lowering of the corporate tax rate, remove the capital gains exception counting all income as income, and making up any losses through a VAT. This would go a long way to decreasing the ability to gain the current system.