For all of these it's important to remember that the federal government doesn't have to charge taxes to anyone. It can just print more money to pay its bills,

For all of these it's important to remember that the federal government doesn't have to charge taxes to anyone. It can just print more money to pay its bills, inflating the currency somewhat. All taxes therefore are social policy, without exception. So, as a social policy... when Joe Plumber is considering going out on his own, how much advantage do you want to give Mega-Plumber-Co against him? Right now Mega-Plumber-Co gets the advantages of cheaper health insurance, no corporate tax, and can easily amortize the cost of certification/licensing taxes. With regards to #4 specifically, consumption taxes are the most economically efficient. This is a social policy that encourages thrift, which is bad for mega-corps but good for the individual. If the regressive nature of consumption taxes concerns you, you can just partner them with a dividend check paid to all citizens.