Can you explain the difference between taxing the corporation itself vs taxing the executives, board members, investors, and employees directly (something that already happens)?

I really don't know where to begin answering this.

It is generally accepted that business profit is taxed. Meanwhile, there are entire industries and tax havens set up to help corporations and their executives avoid paying taxes.[0]

However, the crux of my comment was not about the vagaries of corporate taxation, it was simply about "AI alignment" being more about the creators, than the entire species.

[0] https://en.wikipedia.org/wiki/Category:Corporate_tax_avoidan...

If money stays in a corporation as equity, it doesn't do anything else. The economy relies on money moving around.

Additionally, we don't tax unrealized capital gains.

VAT vs Sales Tax is approximately the distinction is my guess.