Good article here about why zero corporate tax is the fairest taxation rate. Taxing corporations amounts to taxing a legal entity made up of workers, shareholders and managers that trades with consumers. The typical reaction of a corporation is to pass the tax on to consumers who react by consuming (ie. buying less). Is this fair to the workers of the company who might be earning minimum wage?
I believe in a zero corporate tax because I believe that it is immoral to do otherwise (see my article on taxation and productivity)