Yes, I think it would be possible to do that.
We need to avoid ambiguous scenarios where people would again try to directly or indirectly bypass the system. There would have to be guidelines, since the objective is to have a lower tax rate for businesses than for individuals. The entrepreneurs have to face risks that a salaried employee does not face. As such, it is not better or worse in either case. We need all of these people in our economy.
I would like to go back to a question you raised earlier concerning the risks and the synchronization businesses must aim for, i.e. the chronology that demands that a business have funds to meet opportunities that may arise. There too, it's conceivable that there be some way of defining a criterion, such as a percentage—the base of which remains to be determined—of revenue that could be compared to a passive investment, one that would be well framed and would allow the business to take advantage of positive growth opportunities.
However, things would not be as they are now, where even if its objectives do not guarantee its growth nor align well with some situations, a business can still indirectly benefit from lower taxes through incorporation.