Incorporate? For an EIN???
Just...Apply for an EIN.
You need one anyway for CJ, and it's a great way to not have to share your SSN all over the internet (not that we actually have identities anymore, which, if you think about it, is kind of nice. you name isn't you name, your number isn't actually your number, everyone's using your IP).
It's dumb when Adsense gets in a tiffy when someone else clicks your ad a bunch from one IP, but that in itself isn't usually what will get you banned. They just stop giving you credit for it; the system isn't THAT dumb to keep crediting you.
What will get you banned is doing exactly what you think you shouldn't be. It is so FUCKing simple to not get banned, it's an insult to our intelligence when someone asks "what did I do wrong?" You know exactly what you did wrong; you backlinked like an idiot, you posted spun content, your site's links were anywhere and everywhere it shouldn't have been, your content was against TOS, you stole or used copyrighted material.
Or someone hates you and sent in your site as a spam site or DMCA complaint.
I haven't had one day of trouble with adsense. I'm not the cleanest guy around, but I don't make schemes to game the system. There are so many ways to win while adhering to the TOS, so many ways....It's almost a wonder why people insist on trying to trick an ever evolving algorithm? Use it to your advantage: follow the rules, have unique content, fuck up those that steal your content.
CTR isn't the biggest issue that will screw you over. If you're getting sudden spikes in CTR that are crazy unusual, you KNOW it's because you bought traffic/likes/followers/bullshit links. 20% CTR is NOT insane, especially if your site is relatively shitty, but readable, and leads as a gateway to another site, like making a site with a stock's ticker symbol in the URL and having adsense ads to the actual business's site (*yes, this was a hint on how to use trademark without violating trademark*)