Are Corporate Tax Payers Less Honest?

Few people would find it surprising that another study states that the income inequality in the United States has been growing. Many conventional measures of the differences in income show that the top 1% take away a far greater proportion of the overall income than was the case in the preceding year. David C. Johnston, writing in the New York Times today, discusses the review of IRS data by two professional economists whose main conclusions are not surprising to me.

The more surprising fact in the article is the claim that the disparities may be even greater due to the fact that income tax compliance varies between individuals and corporations. The IRS is reported to state that it is able to tax 99% of wage income while netting only 70% of corporate and business income. That is not only a huge gap in percentage terms but also in the amount of cash that is foregone. But more interestingly, does it suggest that corporations are less honest than individuals?