Personally, I hate the idea of corporate income taxes - they're literally stupid. You can't tax corporations, you can only tax people. At the end of the day, it's always a person somewhere that is paying the tax, whether it's an employee, supplier, shareholder...and that person is already paying their own income taxes. Also, the tax code favors big companies at the expense of small ones, it's a system that can be gamed in a bunch of ways. I say get rid of it, it's dumb.

I would put some limits on estate tax rates at certain thresholds. Like, anything above $50 million, tax at 90%. And hey, the kids will still be rich, just not crazy billionaires. For private companies this gets tricky and for many companies they would be forced sellers, that's one of the big trade offs. Exempt farms if necessary?