If all companies are taxed equally, it [obviously] means taxes incur on their balance sheets equally. Therefore, in order to meet their growth, profitability,

If all companies are taxed equally, it [obviously] means taxes incur on their balance sheets equally. Therefore, in order to meet their growth, profitability, etc. requirements, they'd all have to embed taxes in their prices. If one company becomes "smarter" and more competitive, it's not going to be because taxes created an incentive for them, it would be because they are just doing what they always do: to increase the means of production through entrepreneurship -- which turns out to be the "invisible hand" that exterminates poverty.