Re: Seems to me ...
The reason corporate income tax was introduced was people were incorporating themselves.
Your personal services corporation gets paid for your freelance work, it buys a house-shaped office which it lets you live in and a car you drive. It also invites you to working breakfast, lunch and dinners every day and buys all the clothes you wear.
It doesn't however pay you, and with these generous benefits it never makes a profit - so nobody pays any tax.