Corporations don't have a penny that wasn't made through sales. Consider a local "mom and pop" pizza parlor. Their sales price consists of two major things:
- Cost of materials and the labor to make it sellable (for example, pizza ingredients plus the labor to make them into that delectable Food of the Gods)
- Overhead (for example, electricity for the oven, rent for the building, napkins, other supplies, and taxes/fees mandated by the various government levels that regulate. Things like insurance payments for workman's compensation, unemployment insurance and an increasingly longer list of fees/taxes.)
Whatever rate the Feds tax at, that's before profit and part of what must covered by price. That tax is paid by the pizza buyer. If the percentage of taxes drops, the price of the product can drop, or it can leave more money in the business for expansion. Ultimately, both of those outcomes are good for the pizza buyer.