Obviously you gain revenue from going from 99% to 98% tax rates, but our rates are nowhere near where you'd gain revenue by lower tax rates.
If we went to 7%/12%/25%/35%/45%/50%, then we would see higher revenue - partially from the cuts in the lowest tax brackets. Corporate rates could be 12%/23%/34%/45%, and it would do something similar.
I really don't think a 45% top corporate tax rate is a good idea.
Goldman Sachs and other multibillion dollar companies could afford it.
The question isn't whether they can afford it, but in the context of the Laffer curve, what rates )and other factors of taxation) will maximize government revenue in the long-term.