Taxation of corporate income is already fair.  Tax on passive income defaults to the highest personal tax bracket.  There is a refund mechanism in place so when you pay that money to the owners, it becomes equivalent to the same money made on a personal level. 

The fundamental difference is risk.  Money retained in a corporation is exposed to the risk of the business.  I've had my house mortgaged to the hilt covering corporate loans.  I've had accounts receivables in excess of the value of my house.  To say owners of corporations have an unfair advantage is like saying the difference between stock market and savings account gains should be taxed.  

Corporate owners who employ people deserve some breaks.  Working 60 to 80 hours a week to keep a business going should be rewarded.  

Many corporate owners have used their life's savings in the business, left those savings exposed to the risk of the business, and it's the basis of their retirement.  Now they want to take it all away!!