I could ask a similar question, how many businesses would fail with a 0% tax rate. If we reduced that barrier to entry, more people would open businesses, thus creating a ton of competition, which would lead businesses to fail.
Businesses are going to fail no matter what. Sometimes it's the tax rate, sometimes it's the market, the location, the product, the employees, the manager, the owner etc etc etc.
Businesses are going to fail no matter what. Sometimes it's the tax rate, sometimes it's the market, the location, the product, the employees, the manager, the owner etc etc etc.