The corporate tax rate should be zero.
In other words, make every corporation the equivalent of a Sub-Chapter S.
Then you can tax the shareholders to raise a more-or-less equivalent amount of money, while at the same time boosting economic efficiency.
Alternatively, you could get approximately the same good results if you keep the corporate tax rate where it is but allow corporations to deduct dividends as a current expense.
No Kidding it is just a Tarrif