> just be paid on the individual side by capital gains

When you are rich enough you can just borrow using your wealth as collateral and never incur in capital gains.

You will have had to pay taxes on the money you use to pay off the loan.

not if it is just another loan

agreed but imo this is orthogonal to corporate taxation and needs a mark2market solution, at minimum when an asset is used as collateral.

> what is the fair share

Let's start by saying the amount they would pay if lobbying was what it was meant to be and not an overtly corrupt shitshow

> why cannot it not just be paid on the individual side by capital gains on share holders or wage income for workers

Ah right, the trickle down economics, forgot about that. I'm sure that will work out well

my comment is just a recognition that corporations are a polite fiction and all taxes are ultimately incident on individuals, the same as any economist would tell you. taxes on the rich should be higher, agreed.