Corporate taxes are high but no one pays them because the tax code is so complex no one can understand it. Treasury Secretary Tim Geithner’s excuse for not paying his taxes is that he didn’t understand the code. If he can’t, what hope does anyone else have?
The best tax reform plan I’ve yet seen is the Fair Tax. Changes all taxes to a 23% sales tax on all new items, with a prebate of 23% of whatever is judged to be the poverty line given to all citizens at the beginning of the month, so those at or below the poverty line effectively pay no tax. It wouldn’t bring in any less or any more than the current system, but it would make cheating a lot harder.