New Tax Concept


I've been recently mulling over the systematic issues that seem to plague our current society. Primarily, income inequality. I'm a firm believer in capitalism and as such I wanted to find a solution to the income problem which worked with capitalism instead of against it.

In essence my idea is to have the corporate tax rate based off of the salary distribution of a corporation's employee's. For example, a public company who had a large percentage of employee's being paid under or near the poverty line while the CEO was making 100 times that of their average employee would be dinged 45% while a company that CEO only made 10 times the average employee would have a tax bill of 10%. This would incentivize public companies to pay it's workers to offset the tax implications of underpaying them. Ultimately this would help solve the Walmart effect where state and federal gov'ts are practically subsidizing Walmart by providing welfare to under paid employee's.

I want this system to be scalable so that a start up company that is not generating a lot of revenue ca have a low tax rate (to promote growth) as long as the compensation for the founders is kept close to that of their average employee.

My question and the reason I came to this forum is what king of distribution and statistical assesment could be used to guage the deviations from some hypothetical prime distribution?

Any help and or comments on this idea would be appreciated.