"U.S. corporate tax rate, which at 35 percent is among the highest in the developed world"
Isn't that the top personal rate? If corporations want the rights of "persons" they should pay the same rate schedule and file the same 1040 form that we biological persons file. Otherwise they should renounce the concept of "corporate personhood" and obey the same rules that biological persons must follow. We are not allowed to buy, sell, or own others of our own kind so why should corporations be allowed to do so? Humans don't live forever so should not corporate charters expire after retirement age?
Corporations are the creation of government and have no inherent right to exist. Creating a corporation is a privilege and we can impose restrictions.