Actually, the article is wrong, zero corporate income tax would benefit everyone (not that I want a Romney/Santorum or Romney anything ticket.)
Less corporate taxes means more money available for growth which means more employees hired and making money and buying things.
We need to “incentivize” all industry big and small(Cut all federal taxes).
Santorum isn't proposing that. His plan calls for reduced corporate tax rates -- but zero for manufacturers. Rates should be cut for all business equally and then let us decide where we'll invest our capital.
We've had enough government "engineering" of the economy.