> why are individuals taxed rather than businesses Because rich people would find ways for all their income to be realized by businesses they control, resultin

> why are individuals taxed rather than businesses Because rich people would find ways for all their income to be realized by businesses they control, resulting in zero personal tax liability. > particularly if VAT is a tax, which it isn't in America America has sales tax, which is functionally the same as VAT. It's levied at the state level, and some states have a zero rate at present. We also have high import tariffs now, which again work like VAT. > I have to say that the American tax system sounds like hell, compared to what we have in the UK. True.