The Obama Administration just proposed to lower corporate taxes (bad idea) in exchange for closing some loopholes (good idea). Why don't they just close the loopholes? One feature, however, does strike me as interesting. The Administration proposes to tax manufacturers at even a lower rate than other corporations - 25% as opposed to 28%. It's probably insignificant but it does raise an important question: What do you make? If you make something of value, like bricks or windmills or cars or build homes, roads or schools, then you should be encouraged with a lower tax. If what you make is money, like investment banks and hedge funds, then maybe not. Can we begin to distinguish between "good" corporations and "bad" corporations as I suggested back in November, 2010? Yes we now have the very encouraging movement of the 99 Occupiers but with both Democrats and Republicans vying to be the spokespeople for corporate interests, as we rush headlong into fascism, it looks as if we the people, the 99, us Americans, are losing. Divide and conquer is a useful strategy in war, politics and chess. Can we find and promote good corporations that make something and obey laws against the bad corporations who are basically gamblers who hide their winnings off shore and take advantage of loopholes? They don't have to break the law like old fashioned gangsters because they own the politicians who they instruct to make the way they steal legal. What would a "good" corporation look like? Maybe we can set some guidelines - points for companies that ... 1) Make something of value or provide a service of value. 2) Have a workforce that is unionized or in some sort of worker ownership arrangement. 3) Is small, locally owned. 4) Transparent and accountable to the public.