It's not even a relevant comparison. "Corporations" don't spend profits on luxuries for themselves. Their human owners do. Owners pay capital gains tax (which you can argue is too high or low or too easily avoided.)
You are making my point for me. Corporate profits are double-taxed. In 2017 the corporate profits would be taxed at 35% before distribution, and then once again at 20% after distribution (to the shareholders), for a cumulative tax rate from the profit made by a business to the money in the investor's pocket of 48%.