OPINION -- As our good friend Alan Greenspan has stated recently in testimony before Congress, "Capital does not pay taxes." People do. Under the FairTax Bill HR 25/S1493, we terminate the sham of corporate taxes. Most people believe we instituted corporate income taxes to reduce the tax burden elsewhere - particularly on low-income/fixed-income Americans - and to ensure that our corporate citizens pay their fair share for the economic opportunities our great country offers. Unfortunately even a modest study of the history of taxation will quickly demonstrate that no corporation (or other similar corporate structure) in the recorded history of...