In theory, correct me if I'm wrong, but corporate tax rates should be regressive. Duke Energy & Nike aren't selling to the 1%, their selling to the masses. Raising corporate taxes pushes towards either less product being produced or higher prices if investors demand the same returns.<p>The details are complex, but there is a great argument for Income Tax, Capital Gains Tax, Land Tax and then call it done. The 1% can't get the money out of these businesses without taking it as income or capital gains. Otherwise the money is simply being invested in getting goods/services to people cheaply. That seems like a good thing to be putting money towards, what is the government going to do with it that is better?