A company is people, I was reading earlier how in some parts of australia the police are a company. When you have someone over to your place you say "I have company". It is a legal abstraction as much as marriage or employment is a legal abstraction.

For publicly traded companies, the owners don't make executive decisions,the execs do and the owners range from random people on cash app to multi-billionaires. Perhaps instead of a tax, they should grant the government equity and pay dividends?