For well capitalized and advised players, here's an idea of how things actually work[1][2].

[1] https://www.nber.org/papers/w28542

[2] https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3089423

NBER finds 1% of fiscal income is unreported from pass through tax evasion. If anything, this highlights that Individuals should be the relevant level of income tax assessment.

Your arguments come off as incrementally disingenuous and intentionally misleading.

That's +1% share of a pie on the order of $TRILLIONS between 2006-2013 to which the top-1% directly benefited from by under-reporting and playing pass-through games...and this was retrospective analysis long before the TCJA corporate tailwind went into effect.

How is it disingenuous and misleading. It is a clear and accurate summary. The bottom line is 1% of income.

Im not saying it is zero dollars. Just pointing out that it is 1% for context. 50% of income would be a very different context.