Your idea of taxing people instead of business is the opposite of where we should be headed. The corporate income tax and taxes on winfall or profits are constitutional. The individual income tax, debatable so. Individuals should only be directly paying sales taxes and excise taxes.
The military budget should be set equal to corporate income tax receipts. The rest of the fedgov’s income should come from tariffs, imposts and excises.
All taxes have a potentially negative effect on trade and business. The system created by the Founders is called freedom.
Windfall? Have you ever tried to run a company?