In Norway, capital gains and corporate income tax are set such that they are (practically) identical to the income tax when they are both applied. So gains from owning shares in a company will not give you a tax advantage over receiving wages from said company.
Then again, this is exactly the argument you're making - ensure that corporate + capital gains taxation is identical to the income tax.
The difference that we still have a corporate income tax. I would think it's necessary to keep this, or else capital owners would just avoid realizing profits at all, while waiting for the political climate to favor reducing the capital gains tax again. With an annual tax on corporate profits, you ensure that capital owners are forced to contribute to a degree no matter what. But consumption is still taxed.