This question is a bit convoluted, but see some arguments here: https://www.britannica.com/topic/income-tax/Corporate-income-tax https://www.britannica.com/topi

This question is a bit convoluted, but see some arguments here: https://www.britannica.com/topic/income-tax/Corporate-income-tax https://www.britannica.com/topic/income-tax/Corporate-income... E.g., "The separate taxation of the incomes of corporations and their shareholders follows the legal principle that corporations and shareholders are distinct entities. Some scholars argue that it also accords with economic reality, particularly for large corporations with many shareholders who do not participate actively in controlling the enterprise. They consider a corporation income tax justified as a charge for the privilege of doing business in the corporate form, as a means of covering the costs of public services that especially benefit business, and as a way of capturing part of the profits of large enterprises."