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What part of "taxing only corporations" is giving you trouble, son?
That is essentially what a VAT does, only the tax is passed on to the consumer as part of the bill, not hidden in the price of every thing you buy. The "tax only corporations" only makes the gullible think they are not paying any taxes.
It would be more honest, although not as politically popular with low information voters to not tax corporations at all, since any tax on corporate revenue is simply passed on to consumers in the price plus a fee for administration. Corporate profits would eventually be taxed on payroll and dividends.