Noah Millman's advice:
I wouldn’t focus on keeping taxes low; I’d focus on keeping them simple, because complexity rewards large firms with the wherewithal to do the financial engineering necessary to optimize their tax position, which in turn gives them an unearned competitive edge.
And more generally, I’d focus on what other barriers incumbents have erected to prevent disruptive innovation and to extract rents. The existing patent system, which imposes a huge burden on small, young firms, is one good example of where to look. Most broadly, we should be trying to reduce the friction associated with innovation, rather than focusing on the monetary returns to innovation.