A single human is a non-fungible entity, but a corporation is a wibbly-wobbly entity whose boundaries can shift at will. Any progressive tax scheme on a corpora

A single human is a non-fungible entity, but a corporation is a wibbly-wobbly entity whose boundaries can shift at will. Any progressive tax scheme on a corporation will be immediately met with 100,000 smart accountants figuring out how to optimize against it. Expect lots of crafty maneuvering to turn one giant corporation into a thousand tiny corporations, yet somehow all under the same umbrella, all anti-competitive, and all benefitting the same original owners. That doesn't mean we shouldn't try, but these are very difficult issues to address.