[specialist]

Why is it better to tax employee personal income than corporate income?

[chewz]

Companies can easily move, people mostly don't.

It was the other way around until XIX century. People had been moving around Europe or emigrating to America in search of lower taxation while moving physical business (like local brewery) was next to impossible.

[specialist]

Novel. I was expecting some variation of the supply side doctrine. Not penalizing people because holding corporations accountable is hard.