Corporate v. Individual Taxes as Share of National Income

Corporate income is taxed twice--once as corporate income and once as either capital gains or dividend income, which are both counted under personal taxes. Also, economists teach that corporations are often able to pass on much of their tax burden to employees and/or customers. It could even be that relatively high corporate tax rates in the U.S. are incentivizing corporations to find all sorts of sneaky ways to run their profits through lower-tax jurisdictions abroad--that is, we're on the wrong side of the Laffer curve and we could squeeze more tax revenue out of corporations if we lowered the rates. And in the end, corporations are just legal constructs owned and operated by people who, for the most part, pay taxes.

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