tax the busninessman for every trip he takes using those miles...
while we're at it, tax every benefit that the richys get to "claim"...every stadium seat paid for by corporate and every lunch, every drink, every prostitute, etc....
they love going after the very few thinks that regular people can deduct...
The deductibility of expenses is exceedingly limited under personal income tax rules ~ and simply treating personal income under the same rules as corporate income or capital gains would probably almost eliminate personal income taxes for the vast overwhelming majority of the population.
I gather that was the original design!