I'm all for a flat tax of 10% for individuals. Make a dollar pay a dime...make a million pay a hundert grand. That's only because we aren't likely to abolish the 16th amendment. An unconstitutional amendment to the constitution should be struck down by the courts. Whatever portion of an individuals income the godvernement steals is the proportion of a slave you make the individual. That is why they had to amend the constitution in the first place. There was no stealing of a persons time(income) in this free country. I guess that's too deep for the average person indoctrinated by the schools into the ways of communism to understand.
Business taxes are a scam just to steal more money. The shareholders should pay on what they make...the owners should pay on what they make...etc. etc. but the company itself should owe nothing...it is not a person and as you suggest, we see what happens when you tax a corporation to death, they leave, because they can and why wouldn't they? I would.