No not in some sense but legally. And what the OP was saying that the tax burden is split unequally between individuals and corporations. While corporations enjoy the legal benefits of personhood, the same doesn't apply to them when it comes to taxation.

The extent of the point I'm trying to make is sense people are the only things making decisions any tax you can levy on a cooperation can be equivalently thought of as a bunch of taxes on individual people. The situations are the same