Possible counter-arguments:
1. No, the business might not be able to pass that extra cost on to its customers - unless the company has a monopolistic position. Rather, the company will simply have to reduce the dividends it pays to its stockholders.
2. No, it is actually MORE EVIL to tax individual persons than businesses, because individual persons can just pass the tax on to the people to whom that person provides services and/or labor (i.e., to that person's employer - if he's an employee - or to that person's customers - if he's a service-provider).
3. No, not really more evil - rather, JUST as evil. An individual is really just a company of one. No distinction should be made. All should be equal before the law.
Regards,
It seems the price of labor, for many, is more difficult pass on.