Business and corporate taxes are an endless exercise in futility. We need to just completely get rid of them. Businesses and corporations will never pay, and there is no magical sequence of words to formulate a bulletproof tax scheme.

If we get rid of business and corporate taxes we can also get rid of special rates for capital gains, and treat all income the same.

Then if you really want to get crazy, get rid of all the deductions and credits. But you’ll have to fight off all the special interests on both sides of the aisle.