We don't actually need a global minimum tax to make the corporate income tax raise more revenue. We just need to only record and recognize conveyance of deeds,

We don't actually need a global minimum tax to make the corporate income tax raise more revenue. We just need to only record and recognize conveyance of deeds, titles, patents between domestic residents and domestically chartered corporations and eliminate deductions, depreciation, expensing for intangibles. Federal income tax does not allow depreciation of land, IP and enclosures of ideas should be treated similar to land.