People find this to be unfair because it will increase the tax burden on the "mom and pop" business tier while larger businesses continue to (legally) evade tax

People find this to be unfair because it will increase the tax burden on the "mom and pop" business tier while larger businesses continue to (legally) evade taxation. If we stop taxing businesses we could simplify the tax code and outright remove the entire capital gains category. We will never win this game of cat and mouse. The more we try, the more the burden will move down the economic ladder.