Christopher Beams asks why we tax corporations rather than just individuals.
Simple answer: We DON'T tax corprations, and we already do tax JUST individuals!
To imply that corporations (rather than the people who own them or work for them) somehow bear the cost of the taxes they remit is sophistry. It's like saying that Joe the Plumber doesn't pay any federal income taxes because he doesn't write a check to the government each year (instead, his employer withholds the money and remits the check for him). Even so, the money comes from Joe.
The same is true with corporate income taxes. A corporation may remit a tax to the government, but let's be clear: All taxes are ultimatley borne by individual employees and/or shareholders.