I'm guessing you're talking about taxing businesses or products / services instead. That strikes me as a weird argument. Ultimately, all taxes are taxes on the labor of individual humans. "Corporate money" mostly isn't: if you tax it, you either pay as an employee or as a consumer. There are some populist arguments about executive compensation, but if nothing else, executives are still "individual taxpayers", right?

Businesses have to pay for a lot of things that consumers don't - business licenses, permits, etc. Any of those things can be a source of revenue to make up the shortfall.

By that logic should corporations get a tax break because a corporation isn't going to be using the public library given that it's a legal fiction?

Come on.

> you either pay as an employee or as a consumer.

I think you stopped reading, or at least comprehending what you were reading, early.