Why would a company pay the same tax rate as a person? A company pays a tax rate of x% because that income is also taxed when they distribute it to individuals. Thus we've built a system that incentivizes them to invest it back in the company (doesn't always work - but that was the intent).
So 21% + 15% to 20% capex on individuals = a tax rate around the same.
Now, if you really want to look at the big picture, look at a company's tax rate of 21% on profits, but they also pay taxes on employees of ~21% of salary in the USA not to mention health care (which in europe would be included as taxes so maybe in Europe 46% to 50%). So if payroll is 40% of your costs that is another 8.4% of taxes added in there. And, you can probably add health care as a tax as well.
Legal tax avoidance is legal. I hate when people bitch about companies doing legal maneuvers. It is very easy to stop that, apply a tax on gross receipts for all income created in the country.
Washington State does that for example if you have a company operating in their state.
