The states created the government of the United States and had an employer-employee relationship. The government of the United States created the corporations and has jurisdiction over them. While the Federal government is not authorized to tax the people directly, they are authorized to tax corporations.
I believe that individuals and sole proprietors should not be taxed and that only corporations should be taxed.
This policy would give sole proprietors and tremendous advantage over corporations and would benefit the American consumers.
Corporations should not pay taxes based on their total receipts and no deductions would should be allowed.