They keep fiddling with the tax code and it does more than just change taxes it changes organizational structures and the way money is invested, used and spent. Trump’s reduction on C corp taxes actually created an incentive to keep assets inside of the corporations. Why take it as personal income or dividends (where it is taxed twice) if you just leave it in the corporation, pay the low/lower rate, and reinvest it in - well anything. Equipment, cars, homes, marketing, expansion, advertising, open export markets etc.
Change it again a couple years later, it moves the entire economy. People will reorganize their businesses and make different decisions. Government works for the people, not the other way around. Too many politicians constantly worrying about how much the government should take. Absurdity.
I sometimes laugh at Warren’s “Billionaire tax”. So you have $1 billion in your family. Good for you! Now you want to take 6% a year on it? Cheaper to get a divorce, split the assets. You can still live together, be married in the religion of your choice - just change your paperwork on file with the government.
Dems had an answer for keeping money in corporations long ago. There was a retained profits tax.