If that's a substitute for corporate taxes, why even have them at all, instead of there needing to be schemes so specific that they have their own Wikipedia art

If that's a substitute for corporate taxes, why even have them at all, instead of there needing to be schemes so specific that they have their own Wikipedia articles to describe them [1]? Either you think that corporate taxes should exist, and therefore companies shouldn't just get to opt out of them based on whether they can make a claim to benefiting the economy via trickling down, or you don't, in which case you might as well just state that directly. [1]: https://en.wikipedia.org/wiki/Dutch_Sandwich?wprov=sfla1 https://en.wikipedia.org/wiki/Dutch_Sandwich?wprov=sfla1