Interestingly, before the oft-questioned "passage" of the 16th Amendment, "labor given in exchange for payment" was just that; income was what a business earned as a result of selling a product or service.
We're wasting billions of dollars because of people like you, trying to maintain the illusion that taxing businesses is somehow different from (morally superior to) taxing individuals.
It doesn't matter which one you tax - the money is always coming from The People. A business is just a group of people who've decided to work together. If you tax a business, that doesn't magically spare people from the taxes. The business has to get that money from somewhere - it gets it by raising prices for customers, and/or reducing employee wages.
Income (whether by individuals or businesses) is just a manifestation of productivity. And the only source of productivity is people - a business is non-functional if you remove the people. Taxes are simply a way to divert some of the fruits of that productivity to the government.
So it doesn't matter whether you use an income tax, a sales tax, or a corporate tax - they all have the exact same effect. Some of the fruits of people's productivity get shifted from their control to the government's. If you use an income tax, their take-home pay is reduced. If you use a sales tax, their purchasing power is reduced, which is mathematically equivalent to reducing their take-home pay. If you use a business tax and the business pays for it by reducing wages, then take-home pay is reduced again. If you use a business tax and the business pays for it by raising prices, purchasing power is reduced again. It all does the same thing.
There are incidental effects of taxation which can justify certain taxes outside of immediate revenue-generation. e.g. Property taxes encourage people to find a productive use for land, or sell it to someone who will. Without them, you end up with people hanging on to their strawberry farm in the middle of an urban growth area, waiting for the value to increase when the land could be put to much better use right now. Value added taxes discourage middlemen from buying resources and supplies simply to flip them. etc.
But these benefits are orthogonal to immediate government revenue. They don't change the fact that taxing anything means you're reducing how much of The People's productivity is under their direct control, regardless of what exactly you're taxing. So the most efficient strategy is to come up with the simplest and easiest to enforce tax and use that for the bulk of your government revenue. Whether that's an income tax, a sales tax, a corporate tax, or some other tax is irrelevant.