>they don't pay for the massive infrastructure and other investments that governments have made the enable corporations to do business in the first place First

>they don't pay for the massive infrastructure and other investments that governments have made the enable corporations to do business in the first place Firstly, that infrastructure is for everyone to use and I think it's semi-useful to view private business as infrastructure as well. They exist to provide goods and services to the people. Second, it seems obvious to me that you'd simply increase other taxes to make up the deficit. The impulse to create special taxes is a bad one, imo. It only serves to complicate the tax code, obfuscate how much we're actually paying in taxes and makes it more difficult to actually provide incentives when they are needed.