Yariv Brauner (Florida) has posted The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy on SSRN.  Here is the abstract:

This essay challenges recent attempts by influential scholars to rationalize the existence of the corporate income tax. The corporate income tax has long been considered unjustifiable on traditional tax policy grounds. The new justifications recognize that, yet argue that the tax is still desirable because it promotes other goals, such as improvement of corporate governance and restraint of undesirable corporate management power accumulation. The essay demonstrates that the existence and magnitude of these alleged benefits of the corporate income tax are doubtful. Yet, the essay argues, even if taken as correct, the recent rationalization of the corporate income tax cannot support its retention since it misses certain crucial steps in the analysis. First, it does not compare the effects of the corporate income tax with its alternatives. This essay demonstrates that once such comparison takes place, the corporate income tax proves to be less desirable than its alternative on the very grounds promoted by its proponents. Secondly, the support of the corporate income tax completely ignores the social costs of the tax. This essay argues that once taken into account, such costs may overwhelm the alleged benefits, if any. Finally, the essay claims that the recent support of the corporate income tax is based on a strong, yet unproven, popular intuition that the tax is fair. The essay goes on to explain the uncertainty that governs the economic analysis of the burden of the tax, which results in confusion and the inability to assess the fairness of the tax as a whole. This understanding should pull the carpet from underneath the very basis of the arguments in support of the corporate income tax. The essay concludes by asserting that the tax not only should, but also could, be repealed consistent with accepted tax policy principles.