Additionally, all corporate taxes are ultimately born by either shareholders, supplies or employees, usually some of all 3, plus the cost to corporates to calculate and comply with corporate tax code is absolutely staggering. When you get right down to it, corporations don't really pay taxes as its just the face for the 3 groups above.
Personally, I'd eliminate corporate taxes in the US, which would make the US insanely competitive, make dividends and the like all regular personal income (since no longer double taxed) and bump up the top two marginal rates a bit to keep it neutral from income perspective (or introduce a small across the board import tariff).