I don’t think we are that far apart. I am going to assume that we both think that Apple’s corporate tax rate is too low. There are 2 solutions.
There is the bottom up solution where Apple voluntarily increases the taxes it pays to a fair level, but that raises 2 questions. First, what is a fair level? I would say something in the 5 to 10% range. I am going to guess you would suggest something higher, but it really does not matter. The “fair rate” is subjectively decision. This is particuallary true in Apple’s case where they need to split the profits between different states, where each state/society is going to have different concept of fairness. (Is a personal income tax more or less fair then a corporate tax, VAT, etc. High taxes and high services, or low taxes and low services. etc.) Second, why would one company chose a higher level of voluntary contributions then its competitors? Why would it choose to gimp itself? It would not be a stable situation and tax revenue would fall. I understand the moral appeal but I can’t endorse a system that has subjective and unstable values to underpin the morality of the tax code. I don’t think it is workable.
Then there is the top down, where we close the loopholes. I think on this issue we are much closer.