Yariv Brauner (Florida) has posted Revisiting the (In)Sensibility of the Corporate Income Tax on SSRN. Here is the abstract:

This article challenges some recent noteworthy attempts by influential scholars to justify the existence of the corporate income tax. These justifications are based on the tax’s promotion of goals, such as improvement of corporate governance and restraint of undesirable power accumulation, that are external to our income tax system and the traditional analysis of its effects on our society. The article doubts the existence of these benefits, and their magnitude, if real. An important aspect of these doubts is that the arguments in support of the corporate income tax miss the crucial step of comparing all the consequences (including costs) of the corporate tax with its alternatives, which may prove devastating to them. The article claims that the recent literature, similar to prior supports of the tax, is based on a strong, yet unproven, popular intuition that the tax is fair. It 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. The conclusion asserts that the tax not only should, but also could, be repealed consistent with accepted tax policy principles.