Amazon is a legally fictitious straw man created as a mechanism for millions of shareholders to employ thousands of workers to deliver goods and services to paying customers. Every Amazon shareholder and employee who makes enough money through this arrangement pays income taxes, or perhaps capital gains taxes.

If you want to uphold the principle that Jeff Bezos should pay more taxes than Grandma, don’t tax Jeff Bezos and Grandma’s pension fund at the same rate. That’s what corporate taxes effectively do.