@Setanta,
First, thank you for a more reasoned response in the form I expected from you.
My business is incorporated for the very reason of protecting my assets from my company assets/liabilities. So far, I have made $0 from capital gains, but then my business is in a "in case of emergency break glass" mode right now waiting on a winning lottery ticket.
But, lets say for this example that it suddenly became a prosperous business because I got lucky and made a widget that people wanted and couldn't live without. It is my sweat and work that starts the business. It's my forward thinking, advertising and ideas that have made that widget what it is. I hire people based on need to make more widgets and then I ship them out. I buy gas and that gas is taxed at point of sale. That gasoline tax is paid. When I file my corporate taxes, I claim that as a part of business and claim it as a deduction on my federal taxes owed. Now, follow that Set. The gas tax is paid, just because I deduct it from my annual federal taxes has zero bearing on the amount of money that is paid into the Highway Trust Fund as it is the retailer of the gasoline that pays that.
Your own link says " although vehicles will travel more miles in the future (therefore consuming more taxable fuel), rising fuel efficiency standards and congressional refusal to increase the fuel tax or tie it to the rate of inflation means that the fund receives less money."
Nothing in there about businesses using a deduction of money on federal taxes being the reason.
Now, back to the business... I employ myself as CEO of my company and draw a wage just like every other employee. Whether that is $1 or $250,000, that is up to the company. If I am wise and keep it a private company then I don't have any external people deciding what that could be. So, I am at that point just another wage earner. Paying my taxes, driving my car, using the police and fire depts just like every one else.
If I am profitable and do not need to turn over every bit of profit back into the company (which happens a lot) then hey, great for the company! That's how people get bonuses. Companies I've worked for had a standing rule that 20% or profits at end of year after everything is taken care of would be distributed amongst all employees. Heckuva deal and great for morale and to keep people in the business of keeping the business profitable. After all, one of the key principles of business is to keep the business in business. No business, no money, no employees, no taxes, no nothing.
Despite all that, I agree that corporations get away with waaaay too many loopholes in the tax code. I agree with you completely, but at the same time I think that business would be crazy not to take advantage of them. I seem to recall that Obama enjoyed a majority in both the Senate and House for his first two years as President... yet the corporate tax code didn't change. Most of the people in the tea-party, you know those guys you hate, really want to see the tax code revised. I know, "They don't want the rich taxed!!!", but what they want is to see that the rich aren't being punished because they are rich. One of the principles of America is that anyone can become one of those evil rich people... Sam Walton, self made, Bill Gates, self made, Facebook guy, self made... see what I mean? It's a dream, but it has that magic to keep people interested in America.
Bah, I am rambling and even I have lost track of WTF my point was now dangit. I'll try to take another whack tomorrow when I am less tired. I'll just leave off with " I disagree with you and therefore you are a poopyhead."