Sorry to barge in with a different angle. What do people think about the so called ‘minimum tax’? A max of (1% of gross revenue, 30% of net revenue). So even if you declare a loss you still pay 1% of revenue....
The trickier bit with revenue taxes is that businesses operating in ideally competitive markets naturally have very small margins over the long term anyway, so they (and their consumers) are penalised more than the oligopolies