If you tax something, you get less of it—always. Your proposal will result in fewer companies.
I just don’t see it.
If I want to open a Pizzeria or a Pet Store or a Car Wash... the $25 annual fee isn’t stopping me.
Besides, if that were true, entities would already be doing this because every state - every one - has an annual report fee on LLCs, SCorps, C-Corps, Partnerships..... It doesn’t seem to be stopping incorporations that have other benefits to the group. (tax loss sharing, etc.)
$25-$100 is not a disincentive. Not to anyone if you want to make a living.