[jtbigwoo]

>> There is an argument to be made for not having corporate tax. Corporations are just collections of people, owners and employees.

Forming a corporation allows me to gain benefits that would be difficult or impossible to obtain as an ordinary person. (e.g. limited liability, special tax treatment) It's not unreasonable that a corporation's owners pay additional taxes.

[tptacek]

Both limited liability and special tax treatment (an ironic benefit in this case) are available to corporate forms that are not subject to the corporate tax at all, so this is a hollow justification.