If a large problem of corporate tax concerns the tax pressure it creates for employees as well as consumers, would economists object to exclusively taxing corporations that don’t employ people or sell goods in the traditional sense?

Companies that sell goods or employ people however would be exempt from corporate tax.

So, I’m referring mainly to the utilitarian use of corporations, i.e estate planning, tax avoidance and such.

Of course the specifics can be debated (f.e. a holding company typically doesn’t sell goods nor does it employ people but it’s easy to see how taxing these holdings will have the same result corporate tax seems to have in general).