Back when I was in college the first time, I was on the student paper. One story I covered involved a grad student. This student was from Africa, and while studying in the US it was found he had leukemia.
The county had a fund, paid as part of sales and property taxes, the purpose of which was to handle catastrophic medical fees for residents who could not pay them. There were many people who thought that, as awful as the story for this student is, he isn't a US citizen and should not benefit from this fund.
The argument that won me over, and, if I recall the events of nearly 20 years ago correctly, won the county council over, was that this person lived in this county before he was diagnosed, and that while a resident here, he paid taxes to the county in the form of sales tax, and either directly as a homeowner or indirectly as a renter, paid property tax. Since he paid into the emergency medical care fund in good faith, and now was in need of emergency medical care, it was only fair for him to benefit from the fund.
To be honest, I don't know the end of the story. Sorry to say that. Here's what gets me: the landlord didn't just eat the property tax, but instead passed it onto the consumer. So, what's a corporate tax but a sales tax by another name?
I've seen one argument saying that it's also one thing that is designed to expand the gap between small business and big business. I'm looking for arguments on the other side of the aisle, really. The pro-corporate-tax argument. I'm sure there's an argument somewhere, and I am curious.