OK, getting back to the real world, rather than what looks good in theory, a very good real world solution would still get us back to payroll taxes. I've posted this before, but one more time: eliminate the upper limit on both the employer and employee side of paying into SS. Then lower the rate overall. Little noticed is the fact that your local neighborhood supermarket, landscape guy, roofer, etc., has to pay the full SS tax for every employee. Goldman Sachs, OTOH, doesn't, because they have a large number of very highly paid employees, so for them the employer side of SS is a much smaller cost than it is for a more typical enterprise with only a very few or even no employees who are paid more than the SS limit. This would mildly decrease the cost of hiring the next employee and lower the cost of keeping the ones you already have, for most enterprises.
So, lowering the corporate tax rate overall could be tied into raising the overall contribution to SS from enterprises with lots of highly paid employees. You'd lower both corporate and payroll taxes for the smaller companies, while raising taxes for larger companies with lots of highly paid folks, and make hiring the next employee a little less costly for most enterprises. That would make good economic sense.