taxes serve as both revenue and incentive generation. turns out that when you have 0% corporate tax you lose the ability to incentivize corps via taxes. there are externalities e.g. pollution that one can no longer incentivize via taxation.
you're also bound to hear the same excuse, can't afford to pay the labor now that their tax rates are higher, guess we'll move somewhere else!
Well, you can't incentivize via tax deductions or credits against the corporate income tax if it doesn't exist, but you can absolutely drive corporate incentives via other taxes. E.g., particularly with regard to pollution, fuel/carbon/emissions taxes, rather than corporate income taxes.
There's still an incentive, it's just it's not tethered to income which has MANY ways to work around in other ways with the current structure and the companies wind up not reducing pollution and waste.
Tax the rich directly, via their incomes.
You can't really bad pollution anyway. You and I exhale CO2, a greenhouse gas.