I like the idea of linking CEO pay to the lowest earner. The legislation would have to be very carefully written, and might have to include a transnational element (much as I hate the idea !). Otherwise, a company could have a CEO who is notionally hired as a service provider from a company in the Turks & Caicos Islands whose only other employee is also the CFO.
But as a general principle, I like tax rules that are as simple as humanly possible, because that way there are less ways for the unscrupulous to find loopholes. Unlike the situation here in the UK, where tax law has become Byzantine in the extreme and the increasing suspicion is that it's done in part as a job creation scheme for civil servants at HMRC.