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On which level do you mean tax it - Do you mean tax it still on the corporation but only when there is a dividend? Or do you mean only tags the recipient. so zero tax if the recipient is based abroad?

If you mean the former, Estonia has that type of corporate taxation, which is pretty interesting.

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Good question - it feels much neater to tax flows than tax money at rest, letting companies save money in the good times rather than run to spend it to avoid sending it all away as tax. On the topic you mention I think export duty would work.

A different perspective is that tax policy is intended to also shape behavior. Raising taxes on behavior we want to disincentivize, and lowering it on behavior we want to incentivize. While I get the conceptual neatness argument, adhering to that undermines the ability to use tax policy as a tool of government.

Yea, seems to work pretty well for Estonia.

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