A corporate tax is a double tax, as any dividends or payroll are also taxed, sometimes twice. Any profits should be filed as income by shareholder, making the

A corporate tax is a double tax, as any dividends or payroll are also taxed, sometimes twice. Any profits should be filed as income by shareholder, making the tax system much simpler. If that income were taxed at a flat rate, we could remove huge chunks of the tax code. Simplification is the best way to avoid evasion.