however, small companies run by non-billionaires, like worker cooperatives and local businesses, would be exempt from the taxes and therefore have a competitive advantage. this is my goal.

What makes a large business more competitive compared to a small one isn’t taxation, it’s the economics of scale in regards to logistics and production. All of a corporation’s activities are already exempt from most taxation, the only thing we tax a corporation for is on their profit.

Being a non profit doesn’t automatically make you more competitive, operating at lower cost with higher productivity is what makes you competitive.