Only humans ultimately can pay taxes.
Jason E

On the surface it makes sense but there are a few problems.

If corporate profits were not taxed and instead capital gains and dividends were taxed appropriately then wealthy making windfall profits would pay windfall taxes while expatriated monies can find there way back to the countries where they belong.

The problem then is that wealthy citizens that do not tax capital gains and dividends much at all are at a huge advantage over other countries. Wealthy citizens almost certainly would renouce citizenship and seek citizenship status where taxes most personally benefit them.