Just out of curiosity, do you disagree with this, generally?
No, I agree with the principle. My issue with it is that excessive complexity and conditionals in tax codes have made the tenet unrealistic to comply with, even for many law specialists.
If there has to be one, I'd be much more agreeable toward the oft-promoted flat universal tax, or a system of flat national taxation for corporations (including provinces/regions/states) and only flat local/regional tax for individual citizens and local businesses. This would be similar to software licenses in which educational/private use is free or a nominal fee versus commercial use requiring fully paid licenses. The simpler and less open to interpretation things are at all levels, the easier it is for everyone.
Your perspective?