Do you leave the standard deduction on the table? Because this is what you’re asking corporations to do: not take the opportunities to reduce tax liability that we provide them.
Both. Simpler (potentially higher, but just more enforcable) tax would be good. On the other hand it's not about standard deductions - if an accountant comes to the corp with "we figured out this crazy loophole, we'll call it double Irish with a Dutch sandwich", then yeah, I think the corp should step back. (and the tax office should charge them for taking a piss)
