Yes, it needs to be pointed out that the corporate income tax is basically regressive. Large corporations with enough scale can afford to implement advanced tax

Yes, it needs to be pointed out that the corporate income tax is basically regressive. Large corporations with enough scale can afford to implement advanced tax avoidance strategies along with armies of accountants, lawyers, and shell companies. Your average small business and even larger private companies can't afford to do this at all. Yes, they have the S-corp option available, but a C-corp paying 3% effective tax rate on its profits and its shareholders only paying a dividend tax is superior to being an S-corp and paying payroll taxes on your paycheck to yourself (required) and then personal income taxes on the rest. 39% corporate tax rate is really mind boggling IMO.