Yeah, pay inequity is a significant problem.  But taxing the corporation is not going to help.  The corporations will be forced to continue extreme payment to compete.  A better way to reduce upward CEO compensation is the make personal income taxes more progressive.  At the level of $500,000 income, probably the marginal tax rate should be 90%.  Highly progressive tax rates work against polarization of income making increased pay pointless above a certain level.  Higher marginal rates (as Obama to his credit proposed but could not get enacted) would help across the board including controlling the massive costs of medical care.