Why do you want to do that? That makes no sense. Instead of making a consumption tax, you want people to form fewer companies?
Well, maybe that would be a result of my suggestion. But, the flip side of that is less work to push paper on shell legal entities or check the box LLCs.
The point being, corporations create this vast array of complex structures to minimize income taxes. To segregate transaction streams. To play around with their state apportionment. To insulate IP payments from tax. To incorporate overseas.
I think if it’s a small enough fee, no one would change how they do business. $10 per year. Even the local pizzeria can afford that. $500 per year. Goldman Sachs would send it with candy and strippers.
You could cap it. $25 per entity up to a maximum of $500 let’s say. It’s not about incentivizing or restricting the number of corporations. It’s a simple way to get money. No calculation. 1/2 page form.
“Thank you for the privilege of doing business in the United States. Here’s $25. See you next year”