> A zero corporate tax rate would highly disincentivise corporate reinvesting into things like capex for expansion or R&D. Valid point, but are there other way

> A zero corporate tax rate would highly disincentivise corporate reinvesting into things like capex for expansion or R&D. Valid point, but are there other ways to incentivize companies to reinvest profits without the incentive being tax avoidance? I would be a proponent of 0% tax on small-ish corporations, perhaps with profits under $1 million (or maybe $5-10 million), so that small businesses who can’t afford an army of accountants to hide profits are brought up to a slightly more level playing field with bigger corps.