> Taxing individuals is a lot simpler. You live in the US, you pay US taxes on all your income.
Not quite as simple as that, actually. As a US citizen, you have to pay US taxes on your income even if you live and work in another country. Which sounds a lot like the problem that Google and other companies successfully avoid: a jurisdiction claiming tax on income taking place entirely outside of their jurisdiction. Individuals just have fewer options to help them avoid this problem; I suppose you could call that "simpler".
(Also, I'll carefully note that you said "simpler", not "simple". The latter rather obviously does not apply to the US tax code.)
The point is that a corporation can relocate activities on paper to the Bahamas to avoid taxation. A US citizen can live and work in another country and try to avoid tax that way, but few people are actually going to do that. All of the places someone might actually want to live have higher tax rates than the US.
Not quite as simple as that, actually. As a US citizen, you have to pay US taxes on your income even if you live and work in another country. Which sounds a lot like the problem that Google and other companies successfully avoid: a jurisdiction claiming tax on income taking place entirely outside of their jurisdiction. Individuals just have fewer options to help them avoid this problem; I suppose you could call that "simpler".
(Also, I'll carefully note that you said "simpler", not "simple". The latter rather obviously does not apply to the US tax code.)