Who cares how the money is earned (doctor, lawyer etc)?   Incorporation brings with it certain benefits that are in place to encourage the generation of jobs and longterm planning.  A doctor likely employs 2 people outside of the family.  Sometimes more.  If you eliminate tax integration, the money lost will come from somewhere.  It encourages layoffs, cost cutting, reduction of services etc.  If it means a doctor/lawyer/dentist/you-name-it,  will answer their own phones, somebody gets laid off and I stand in line longer.  Neither is a good consequence.  Only governments plan 4 years at a time.