For example, the fact that all companies are required to pay the same rate of corporate income tax could be described as "creating a level playing field", while some may say that this does not level the playing field, because while the requirements are equal for all companies, larger companies may have more resources from which to pay the tax.
Equalizing corporate income tax rates is often seen as creating a fair and even playing ground, but others counter that larger companies can afford to pay more due to their greater financial resources, rendering this concept ineffective in truly leveling the playing field.