Is this after ignoring the deliberate corruption in making the individual tax cuts temporary vs permanent tax cuts for businesses plus the individual mandate repeal resulting in skyrocketing premiums?
That's why Obama had such a tough time actually getting something done. Well, that and another obvious factor.
If you want to cut both then you basically have to do it this way.
Hopefully we get a repeal of the corporate cuts, with even an increase to compensate for the years it was cut.
1) Their inherent complexity leads to a lot of wasted work and other distortions away from an efficient allocation of resources.
2) Corporate taxes charge the same rate to rich shareholders as poor shareholders: not progressive.
Cutting them is good.