In theory you are correct but the marginal investor (who sets the price of an asset) will always trade based on its present day value. So, in reality, it wouldn

In theory you are correct but the marginal investor (who sets the price of an asset) will always trade based on its present day value. So, in reality, it wouldn't affect market rates much. The corporate tax, on the other hand, is a heinous tax that hurts our economy substantially. We have to make the money somewhere.