My Corporate Tax Policy is very similar to my regular old Individual Tax Policy. Just with companies and not individuals. So, read that first if you have not already.
What it comes down to is that there should be a model of how we want our society to look in terms of “population vs size” of companies and corporations. So, the graph would look exactly like the graph of “population of people vs wealth/income” (above), but it would be “population of corporations vs size and income of corporations”. The taxing would work exactly the same as well, with a flat tax that would increase where the population was greater than the curve, and decrease where it was lesser.
However, there would also be two other parameters on the tax strategy for companies and corporations; their individual corporate taxes would decrease the more regulations the company had to shoulder, and increase with the more resources the company consumed. The idea is to place economic pressure on companies that consume a lot of resources to accept greater regulation, and reduce the amount of waste. (The word “consume” here includes the act of mining or just transporting raw materials such as oil or coal. There is no difference between a car company consuming aluminum to make its cars and a coal company consuming coal to sell to it’s customers.)
Oh, and by the way, if corporations are people we should outlaw corporations buying other companies and corporations, because that is slavery, and slavery is wrong. You might think I am just being funny, but consider that diversity is what gives an ecosystem like a rainforest strength, resilience, and sustainability.