>You would have to somehow balance it out against the fact that eliminating corporate income tax would invalidate a lot of incentives built into the corporate t

>You would have to somehow balance it out against the fact that eliminating corporate income tax would invalidate a lot of incentives built into the corporate tax structure. The current corporate income tax structure favors large bureaucratic institutions that can afford to pass the barriers-to-entry to avoid taxation. Thus small enterprises end up spending more on taxes than large institutions do: it's a regressive tax. Eliminating the corporate income tax would heal that inversion.