I'm hardly a specialist on the topic, but I understand that there are so many deductions and the like that companies who know what they're doing pay an effective rate that is far lower. Of course you can still lower the net taxes they pay, but it seems to me corporate taxes in the US are quite reasonable in practice as they are, even if they look high on paper. Cutting out a discriminatory tax on self-employed people sounds like a good idea, though.

You already have deficits running up hard, and you already have to slash entitlement programs or at least reform them. Seems to me you're going to have to make significant cuts elsewhere if you want to reduce net taxes on businesses. And for all the talk, it's rather rare that I see a Republican politician putting his/her money where his/her mouth is and advocating significant cuts in anything other than pork or waste spending. With a few exceptions, admittedly, like Ron Paul.