NBER finds 1% of fiscal income is unreported from pass through tax evasion. If anything, this highlights that Individuals should be the relevant level of income tax assessment.
That's +1% share of a pie on the order of $TRILLIONS between 2006-2013 to which the top-1% directly benefited from by under-reporting and playing pass-through games...and this was retrospective analysis long before the TCJA corporate tailwind went into effect.
Im not saying it is zero dollars. Just pointing out that it is 1% for context. 50% of income would be a very different context.