I also agree that larger businesses should shoulder higher burden than smaller ones, but if we make any business pay in a headcount sensitive way, then we are c

I also agree that larger businesses should shoulder higher burden than smaller ones, but if we make any business pay in a headcount sensitive way, then we are creating disincentives which may be explored in opaque ways. Your third paragraph you say that this points to collective burden, so you actually don't agree that larger businesses should shoulder higher burden. You are more worried about the actions of the company then the moral implications to actual human beings, so you are highly immoral, noted. I also think that some industries, such as education, have substantially more women than men and thus will shoulder disproportionate burden. I also think that richer areas will shoulder the burden more easily. Your third paragraph you say that this points to a collective burden, yet in this one you say richer areas will shoulder the burden more easily. Aside from this being a statement as vacuous as "the sky is blue", you are also completely missing the fact that higher education is already highly subsidized by alumni, government and corporations. If you are talking about k-12, yeah they are funded by local property taxes already, and are completely irrelevant to this conversation, as this conversation is about corporations. I think these things point to a collective model of burden. It's hard to tell what you actually think.