[cpeterso]

An alternative to corporate income tax is Georgism, a land value tax that is design to encourage productive use of land and other resources:

https://en.wikipedia.org/wiki/Georgism

[nextw33k]

I do not see how that applies in an Internet era. It would create an incentive to locate offshore as much as possible.

It you are talking about a capital tax then the same applies. As a CEO I would look to move assets abroad as soon as possible.