Since SCOTUS allotted the (or some of) rights of the individual to the corporation. Therefore it makes a certain amount of sense to tax them as such. Drop taxes alltogether (which, BTW, I AM in favor of doing), then we must treat all corporations as we (are supposed to) treat non-profits today: no political interaction/posturing/etc.
Does that though make sense? I'm still kind of workign through it.
Not really. That's sort of mixing apples and oranges. Notwithstanding that a corporation has certain "rights" just like individuals do, a corporation does not bear the economic burden of any taxes that are nominally imposed upon it; those taxes are borne by either (a) the corporation's business counterparties (e.g., the vendors it buys from or the buyers it sells to), (b) the corporation's employees and managers, or (c) the corporation's equity owners. This occurs, of course, because a corporation, being intangible, and not alive, does not consume wealth, it is merely a device for the aggregation and consumption of wealth by groups of individuals. As such, there is a certain theoretical propinquity in taxing the individuals who do the ultimate consuming, and not the corporation, which is, after all, a mere intermediary.
On the other hand, there are arguments to be made that the corporation should continue to nominally bear a tax precisely because that tax tends to get passed along to those who ultimately enjoy the fruits of the corporation's "labors" in much the same way that a withholding agent (e.g., everyone's employer) is nominally subjected to a tax that is ultimately supposed to be borne economically by the employees, not the employer. Others have argued that imposing a tax on corporations is a useful tool for controlling corporate management (I can't remember the argument in any detail to summarize it here, but I'll find a cite to the paper and its author if anyone's really interested).
Of course, the fly in that ointment is that taxing the corporation in that manner - treating it as some sort of withholding or pass-through agent - doesn't really work well because there is no way to say with any great degree of confidence prospectively who, precisely, will end up bearing the economic burden of a tax imposed on the corporation - for all we know, the corporate tax could end up being economically borne by its rank-and-file employees, most of whom would otherwise be taxed at a marginal rate far below that of the current corporate income tax rate.
