A person who pays $1,000 in taxes should not get a refund of $3,000. A business that pays $50,000 in taxes should not get a refund of $100,000.
200 million people file tax returns every year and about 40% of them receive refunds greater than the taxes they paid in. The average refund is over 3 thousand dollars. That is almost a trillion dollars over 4 years.
Some people can't afford to pay taxes; so if they deserve a refund, give them back some or even all of what they have paid in... Not more.
GIVE THEM THEIR MONEY, NOT MINE!