I (!!) agree with AD here. Corporate tax is overly burdensome and regressive. Much better to cut it down and tax dividends and capital gains at full income tax rate IMO.
I was going to say the same thing, but you've already posted it.
Eliminating corporate income taxes provides an incentive for businesses to reinvest their profits, rather than pay them out in dividends or other short term measures. Given that most countries have already cut their corporate income tax rates significantly in recent years, eliminating them entirely likely wouldn't have a huge impact on tax revenue, especially with increasing dividend and capital gains taxes.
There have been an increasing number of prominent columnists and economists on both the left and the right who have proposed this, most notably in Canada, Andrew Coyne.
I realize in the last few years, many corporations have been hoarding their 'dead money', but this obviously can't continue in the long run if companies want to remain 'going concerns.'
Obviously corporations should continue to pay property taxes, payroll taxes and sales taxes where applicable.