Fine, re-structure the tax system around income tax. But at the moment it means your local book shop pays corporation tax whereas Amazon doesn't. In the UK it'

Fine, re-structure the tax system around income tax. But at the moment it means your local book shop pays corporation tax whereas Amazon doesn't. In the UK it's double broken, because shops have high rates of business rates (which don't go away if you're not profitable), whereas giant warehouses attract very low business rates.