[crazygringo]

Well, individuals and corporations are different.

Individuals are also taxed on all their income, whereas corporations are taxed only on their profit.

Corporations are effectively intermediaries in production chains. Profit is the only meaningful metric, how much value do they add. Individuals are at the "end" of the chain, how much value do they consume.

The proper analogy of a fine being based on income for an individual, is for a fine being based on profit for a corporation.