[pinky1417]

You have a point in that money does get taxed multiple times as it moves around. But I don’t believe that makes the term “double taxation” BS. It’s a useful term in a world where there are two structures for business entities (a) the “double taxation” corporate structure where lower corporate taxes allow increased investment at the expense of less efficient shareholder distributions or (b) the “single taxation” structure of partnership-type entities where earnings are only taxed once, but at the higher rate.

I don’t use the term “double taxation” to imply corporations are necessarily a worse structure compared to partnerships; that depends on context. But it’s a useful descriptive term.