Each corporation's true purpose is to give profits to the shareholders. There is a going rate for how much it is worth it to risk creating a business in an area. This number rarely changes. If the expenses go up then costs must be cut elsewhere or prices for the product must go up.

Shareholders expect a certain rate of return

When you tax corporations they simply pass on the cost to the customer

Of course, the tax code is so messed up that it isn’t necessarily that simple.

Which of course brings us to our conclusion that the tax code is too complicated and probably immoral

What would a moral tax code look like?

Property taxes

States pay federal

Counties pay states

Cities pay counties

People pay cities

Each city can decide how to tax for services

This allows for the most competition between different tax ideas

Fees for services

-roads

-police

-fire

-military