Instead of 0, how about 20%? Right now the nominal rate for large companies is 35%, but they spend a lot of resources bringing the actual number lower. If we set the rate at 20%, then it becomes unprofitable for them to work so hard to avoid the tax. That means we get two advantages: companies can use that money for actual investment instead of dodging taxes, and the government might actually get more money since companies are dodging less and have more money to grow with.