I came up with a new tax idea for corporations.

First up, every corporation (since it is a legal person) should be required to pay the same base tax rate as any other corporeal person for earnings.

Now here is my new idea,

For each percentage point of gross profits that is distributed in dividends, or used to buy back stock, or is given out in stock options, the corporation's tax rate will increase the following year by .6% above standard tax rates.