For 401k contributions, we already compare the top 5% of wage earners and executives to the remainder of employees at a company, in terms of contributions, to keep 401k plans compliant with tax laws.
For corporate tax rates, decrease the overall tax rate, but tie a portion of corporate taxes to the disparity of the {salaries + benefits} of the top5% + executives vs. the remainder of the employees. Disparity of 5%= +1% corporate tax, disparity of 10%, =+2% tax, etc. … or something of a similar gradient.
- Shows “for the working man” by encouraging wealth sharing
- spreads the money around, in line with trickle down
- potentially decreases taxes for most companies