The big Corporations already have an advantage no one talks about. The Federal Tax code covers more than 70,000 pages. Now that's a lot of reading if you wish to make full use of all things permitted in that code, and it takes resources to set up some things to make use of all provisions. I'm not a legal expert, but it seems to me that the average tax payer does not have the financial resources to afford a team of people/lawyers to research and arrange this, but most large Corporations can hire a staff of experts on both local and international legal loopholes. Perhaps we need an affordable Robo-Lawyer to even things out a bit, even if that does not eliminate any financial disadvantage.