The corporate income tax is a terrible tax -- insanely complex, filled with disincentives to optimal investment, and a Disneyland for lobbyists. The only way to deal with it is to end it. What to do about the lost revenues if that happy day ever comes? One CEO in my association recommends "paying" for abolition by raising the marginal tax rates on the income of wealthy taxpayers. This approach at least has the advantage of reminding everyone that the corporate tax is paid by people even if incidence theory suggests that the tax falls on poorer, rather than richer, Americans. Fussing about lowering the corporate income tax is like trying to put a hat on a pig. Even if successful, you still are dealing with a pig.