> He's right, corporations can't pay taxes. It comes from share holders, customers or employees. Where else could it possibly come from? Taxpayers who have absolutely nothing to do with the business, and whose taxation comes from activities wholly separate from the business. For example, my former local metropolis granted property tax exemptions to big business to get it to relocate there, but then also realized that their budget required the tax dollars that these companies should have been paying, and so tax hikes and new taxes were imposed on small businesses and private citizens. Even if you never even use the services of the Fortune 500 tier companies in that city, if you live in that city then you are paying their freight. >A direct tax is preferable if for no other reason that it makes people choke on their spit and take to the streets. It is, but Judaism has spent over a century trying to obscure just what a direct tax is, and effectively legislating it out of existence. A stopgap has been for businesses to present indirect tax penalties to the customer (eg: listing booze taxes and sales taxes on receipts), but this is a passive-aggressive resistance that is not practiced everywhere, and is rarely practiced by lefties IME. Imagine if California, New York, and (((Florida))) were on the hook to pay the bulk of every piece of liberal legislation proposed federally. On corporate taxation, I'd rather see a more Anglo system of simply not having any income tax at all. To get the Bernie/Biden Bros on board, I'd be willing to retain a tax on corporate income. From what I can find, the GOP used a similar strategy to get federal income tax passed in the USA, framing it as a penalty for the perks of incorporating.