To add to that, there structural problems with an income tax in general, and a corporate income tax in particular, and there are many arguments for eliminating

To add to that, there structural problems with an income tax in general, and a corporate income tax in particular, and there are many arguments for eliminating it altogether, and replacing it with other types of taxes (e.g. a transaction tax, a carbon tax, a land tax, etc). But this locks it in place as a constant for all countries.