The difference is the compliance burden. Businesses have to take that expense out of their profits or add to their prices. Individuals eat the compliance expense — record keeping and tax prep time comes out of their personal ‘free’ time.
So I think there is more value to the economy by eliminating the taxes and the compliance costs from business rather than the individual.
There is also the fact that if the tax is all on business, it is easy to manipulate because it is buried in the cost of products and confused by the various profit margins in different products. A tax on the voter is a tax that can be hated and the pressure to lower it used to force smaller government.
If government size and spending were related to revenue, you would have a point.