[jshen]

It's not that simple. One could just as easily make the case that workers get a lower salary due to higher corporate taxes, therefore they should pay a lower tax rate than owners. In short, it's not at all clear that a higher corporate tax rate is purely a tax on owners, and nothing else.

[walkon]

Employees are payroll taxed, that is different and regardless of the company's income, net or otherwise.

[jshen]

I'm certain the amount of profit after taxes affects the wages a company is willing to pay. Do you really think they are completely independent?