I think the idea is that at the end of the day, the money always come from individuals - that companies aren’t some nebulous, ethereal entities with no connecti

I think the idea is that at the end of the day, the money always come from individuals - that companies aren’t some nebulous, ethereal entities with no connection to real people, and so you should keep those individuals in mind when levying taxes. (I’m personally pro taxes in general, including for corporations).