You, and people like you, believe that corporate citizens should be given special treatment, because of the benefits they bring to the economy.
I don't accept the notion of a 'corporate citizen.' I run two small corporations. The one and only reason they are corporations is so that, for accounting and legal reasons, there is a line between 'stuff belonging to Aquitaine' and 'stuff belonging to AquitaineCorp' so that if my businesses fail, I will be out of a job and a lot of money, but I will not have to worry that I might lose my house and enter personal bankruptcy. Even so, running a company is a huge gamble, because it means you're putting in well north of what most people would accept in a salaried job and you may not see any corresponding payoff for a long time, if ever. But that makes sense - it was my choice to go into business for myself.
At no point in the last five years of running a business have my personal feelings about who should be given what kind of treatment entered into the equation. There are really only a couple choices once you start doing any significant amount of business each year (say, north of $20,000), and those are 'what flavor of corporation' choices. If you don't incorporate, you're personally liable for everything your business does. This is fine in a small company but not fine in a larger one where you'd be making one person (or even a dozen people) personally liable for hundreds if not thousands of corporate agents. This is impossible and you'd be sending honest people to jail on a regular basis.
You, and people like you, believe that corporate citizens should be given special treatment, because of the benefits they bring to the economy. However, such benefits could not be realized without the human citizens that work for them. Why shouldn't they be treated equally under the law?
I don't know how you would make them equal under tax law because they aren't the same things, even if you try to give them the same name. One person and a salary is not a 'payroll of one' because you say it is. You are not contractually obligated to yourself for your salary; your employer is, and if they don't pay it, you can sue the them. A person and his or her family has expenses but these are not comparable to the cost of doing business. This isn't apples and oranges - it's apples and rocket ships. Under no circumstances does one person ever have to be on the hook to pay thousands of people thousands of dollars every month. A person does not have to, in the course of providing for themselves and their families, acquire very much in the way of machinery, office space, an HR department, attorneys, permits, and property -- and when a person does occasionally need those things, they need one of them, and it's a big deal.
I, and people like me -- that is, people who actually run corporations and have a passing familiarity with the legal and financial requirements of doing so -- understand that a corporation is not the same thing as a human being, whether or not there is some legal universe in which they may be equated for the purpose of application of certain laws. It's hilarious to me that a lot of people who want to see an end to corporate lobbying (of which I would be one) also want the government to hand out billions of dollars to green energy companies and other political favorites. If you want people to stop trying to take over the gravy train, stop running the gravy train every hour.
We've given them unparalleled power over our lives, over our government, with next to no accountability, and in return have become serfs at best, slaves at worst, to legal fictions created by the greedy and self-centered, aided and abetted by the politicians we've trusted for so long to represent us.
I guess that sounds good if you're occupying Wall Street but it's irrelevant as well as meaningless to somebody whose day-to-day concerns involve making payroll and trying to run the kind of shop where people want to work. I don't have any power over your life or your government (we contribute to charities but not to politicians), I'm directly accountable to my clients (and would be to shareholders, if we were public) and I own no serfs and no slaves. My wife and I have over a hundred thousand dollars in student debt but we accumulated it getting good educations that have or will shortly lead directly to good jobs. My companies been in the black since day one and we've never borrowed a cent from anybody. Not to bring down your revolutionary narrative, but most businesses look a hell of a lot more like mine than they look like Bank of America. The ones that don't are probably run by people who think that running a tech company means you can spend buckets of money on expensive offices, furniture, and the highest end Macs you can buy. We operate virtually, have people with Linux, Macs, and PCs, and my desk makes Ikea look like high-end shit.
If you want the government out of the business of playing favorites, then you should embrace something like Cain's 9-9-9 plan, or any plan that eliminates deductions. I'm even fine with keeping some of the personal ones, like education credits. Give me a flat tax and I'll save more money on accountants and paperwork than I'm currently saving by having both to try and keep track of deductions.