Would this still apply if operating margins in excess of 3% were severely taxed if not reinvested after one year? Example: $50mil revenue, $5mil expenses = $45

Would this still apply if operating margins in excess of 3% were severely taxed if not reinvested after one year? Example: $50mil revenue, $5mil expenses = $45mil profits, operating margins 90%; so, severe tax on 87% = $43.5mil if uninvested, leaving 3% = $1.5mil available for shareholder dividends. In that scenario, businesses have several ways to avoid paying taxes: they could launch speculative (risky) ventures, they could invest money into equipment or efficiency improvements, they could pay workers more, they could lower prices. Amazon’s been running this strategy voluntarily to avoid paying taxes for decades - I’m not the one who invented this idea! And it seems like they’ve innovated quite steadily in various regards, heartless as their robotics plans may be. I bring this up because it highlights that the lack of innovation from most BigCo entities is not be an intrinsic aspect of being a BigCo — Amazon is absolutely a BigCo. I think, instead, that it’s an intrinsic aspect of permitting operating margins to grow unchecked.