You need to get out of the classroom some.
THe kennedy example is not related. First, we're discussing an increase in rate, not a decrease.Really? I thought we were discussing dropping the corporate income tax rate to 0%. Isn't that a reduction? What rate are we discussing is going to increase?
I haven't been in a classroom for thirty years. The Kennedy example is completely appropriate since it dealt with the problem you mentioned of extremely high rates. Just because you don't like all its implications doesn't mean it is invalid.