[ceejayoz]

The messenger is relevant, at times, and is at least worth mentioning. I'm skeptical of "everyone agrees with me!" coming from any think tank, left or right.

https://taxfoundation.org/case-not-eliminating-corporate-inc..., for example, argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation. (For similar disclosure, they're generally considered right-leaning.)

[hn_ta]

> for example, argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation.

And that is a good point to discuss/argue, regardless of the messenger. You could do the same with the previous resource as well; pull out points that you like/dislike and we discuss around that as opposed to shooting down any discussion because you don't like the messenger.

[gruez]

>argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation.

They aren't? What about withholding tax?

[ceejayoz]

That's on income, not capital gains.

https://www.investopedia.com/ask/answers/06/nonusresidenttax...

> Nonresident aliens are subject to no U.S. capital gains tax, but capital gains taxes will likely be paid in your country of origin.

> Nonresident aliens are subject to a dividend tax rate of 30% on dividends paid out by U.S. companies.