Breathtaking bait and switch.....

Right here.  More or less, the author makes the claim that corporate taxes are too low, then proceeds to justify her opinion with two pieces of evidence:

1.  A few companies with high pro forma (unofficial) profits managed to pay no corporate income tax.  In other words, the official accounting reports (GAAP) used for calculating corporate taxes differ from pro forma methods used to tell investors where the company is going apart from one time events.  Of course, the author doesn't bother to explain this.

2.  The low tax rates of the 400 richest people--not the 400 most prosperous corporations.

Looks like the author needs not to have her views enshrined into law, but rather to take a basic logic class to learn what a "non sequitur" means.  The evidence she presents does, however, indicate the need to pursue some basic reforms and simplifications of the tax code.