You really do not understand corporate finance.
There is no such thing as corporate income tax. That might be its name, but it is not its game. Its game is to money launder a tax on the people.
Corporations look at taxes as a cost of doing business, just the same as the electric bill, the steel bill or purchasing new equipment.
They can not borrow nor sell stock unless they show a profit and pass that on to their stockholders, either in the form of a dividend or an attractive growth rate in their stock value.
I was clearly not talking about corporate taxes that are generally paid for by the customer when services or goods are purchased, I’m talking about the personal income of billionaires on money earned and deposited into their personal accounts. They generally don’t pay jack on it, compared to the average Joe.
A national sales tax would help end that when they decide to buy their next luxury item for personal use, as well as other purchases. The only one confused was obviously you. Or it was a poorly conceived and executed diversion.