Corporations produce jobs. Jobs produce revenue to local, state, and fed governments and contribute to GDP like no other source of income. IMO corp tax rates should be zero unless they are hoarding cash or violating labor laws. You want more jobs? Make it attractive for businesses to set up shop in the US.

While I'm personally not a big fan of any negative ETRs, corp or individual, this is an accounting measure. It's no different than the government directly subsidizing some programs or people. The difference is that it's easier to qualify people using the primary source of records for income than creating yet another entity to redistribute wealth. That and the fact that "Department of Redistribution of Wealth" doesn't look too good on a ballot.