First off business are taxed on profits not revenues, so a money losing business doesn't pay taxes.
Second if there is something that causes undesirable side effects (like a data center) you want to tax that activity specifically so the Corp with 8 data centers pays more then the Corp with 1.
Second if there is something that causes undesirable side effects (like a data center) you want to tax that activity specifically so the Corp with 8 data centers pays more then the Corp with 1.