I've been wondering for a while why individuals pay tax on income, while companies pay tax on profit. But even if we stick with that - perhaps using profit-per

I've been wondering for a while why individuals pay tax on income, while companies pay tax on profit. But even if we stick with that - perhaps using profit-per-employee to determine corporate tax bands would be the way to go. Or, allowing them to count salaries at 2-3x other expenses when calculating expenditures.