As with many other topics, the general public is totally ignorant about CORPORATIONS.
A corporation is a fictitious person, created by the State to facilitate limited-risk business investment. To wit, I want to manufacture widgets, but I don't want to be financially ruined if one of my widgets breaks, killing a kid. So I form a corporation and the corporation manufactures the widgets, protecting me from personal liability.
Because its very existence is fictitious, it makes no sense to tax it as though it were a real person. The vast majority of corporations in the U.S. are taxed under "Subchapter S" of the Internal Revenue Code, and PAY NO TAXES(!). This works because the profits of those corporations are automatically flowed down to the shareholders, and the shareholders - actual humans - pay the taxes on those profits.
As for large corporations (sometimes called "C-corps"), when they make a profit, those profits are either paid out to the shareholders as dividends (which are fully taxable to the shareholders), paid to the employees (where they are taxed) or retained by the corporation for future business use, which benefits the society as a whole.
The idea that corporations should be taxed on their profits as though they were actual persons is just silly. The only tax measure that makes any sense at all is placing a limit on the amount (or percentage) of profits that can be retained - forcing the large corporations to pay out most of their profits as stock dividends, so that they can be taxed in real time.
And of course, there is the "two sets of books" factor. The profit calculation that is used to keep the shareholders informed is not the same as the profit calculation that is used for tax purposes, with the former always showing a much higher profit than the latter. This is the case mainly because Congress incentivizes capital investment by allowing "accelerated depreciation" of capital investments for tax purposes. That is to say, a machine that has an expected useful life of, say, 20 years, can be depreciated for tax purposes in 3 or 5 years, thus artificially deflating the profits of the corporation for a short time.
Accordingly, a strong argument can be made that the best tax rate for corporations is ZERO PERCENT, with some device in place to force the corporations to pay out a substantial portion of their profits to their stakeholders, where those profits can be taxed to actual humans.
Don't tell Bernie. He would have a stroke.
On second thought...
