Yeah, I think you hit on the root of the problem with your last point.
For corporations, large or small, the "problem" is disposing of excess value at the end of the year in order to avoid taxation.
Instead of reinvesting in the company our current structure creates an incentive to hand out massive, lightly taxed dividend payments and executive compensation packages designed to take advantage of low dividend rates.
Sometimes companies like Apple wind up with more cash than they can dispose of without blowing out precedents regarding pay and bonus. Then they resort to exotic tax loopholes.
Tax capital gains like normal income and the problem is already on the way to being fixed.
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