The courts have extended certain constitutional protections under the 14th Amendment to corporations as people. If these were extended to the tax laws, corporations would pay the same as average citizens. For example, the poor would pay 10% of a $1000 and retain $900. Corporations would pay the same, say 10% of $1 million and retain $900,000. How will the government be able to function within their means if that is the case? Flat tax in other countries like Latvia(21%)have been unsuccessful and have virtually bankrupted the government.