Why is that unfair? Perhaps the fairest system would remove corporate taxes entirely and recoup it from income tax increases. That way rich shareholders will pay at the maximum tax rate, while ordinary savers who's mutual fund happens to invest in a corportation pay at a lower rate.

There could be practical reasons against such a scheme, Maybe it would be easier to game than the current system. But the point is, fairness consists in distributing the tax burden among people -- abstractions like "corporation" are neither here nor there.