I respectfully disagree. Inherent in your view is a failure to understand the nature of tax and taxation.
In political discourse, what you have said is correct. Its part of the stick that politicians use to beat up on each other to point out the disproportionate disadvantages, real or perceived, that some sectors of society and the economy have to endure while others dont.
Outside of political discourse, we are all taxpayers. The extent of which one part of the tax base is taxed over another will determine if the tax base broadens or narrows.
The who gets taxed, by how much, and in what manner, is just the circus that determines the perceptions of an equitable system or not.
I may think that an increase of tax on my income is unfair, but a tax on the value of my property is fair. Either way, it digs deeper into my disposable income. It is taxing the same person more tax.
From a cold economic viewpoint, it is the impact of imposing, or not, particular tax categories, on given levels of income and assets that determines if the tax base broadens or narrows.
The who pays what, when and by how much is political debate about equity and fairness.
Its important to separate the two to understand the concept.