Alan D. Viard (American Enterprise Institute) has published Two Cheers for Corporate Tax Base Broadening, 62 Nat'l Tax J. 399 (2009).  Here is the abstract:

Many economists favor revenue-neutral reforms that broaden the corporate tax base and lower the statutory tax rate. Economic analysis provides partial, but not complete, support for this view. Welfare gains do not arise from a lower tax rate as such, but from leveling the playing field between different types of capital or otherwise promoting economic efficiency. Some base broadening measures obstruct, rather than advance, efficiency. Furthermore, corporate tax base broadening is likely to yield smaller welfare gains than reforms that reduce the distortion between business and non-business capital or between current and future consumption.