The ceo can designate a corp as new player friendly now as part of their advert but if that is the intention of the corp then the members will discover this quickly and migrate to new corps just as easily as they do now.
If the goal was to make isk through tax a corp would have to be active in the first place to make the isk and the players would realize quickly that the corp was farming them when the ceo never ran fleets or did things etc.