IIRC, the overall US corporate tax burden is one of the lowest. The idea that it's so hard on corporations is, AFAIK, a talking point of corporate lobbyists. I'

IIRC, the overall US corporate tax burden is one of the lowest. The idea that it's so hard on corporations is, AFAIK, a talking point of corporate lobbyists. I'm open to any actual evidence, however. Even "double taxation" is a talking point. Generally, money is taxed when it is transacted between entities: When someone pays a business (income), when you buy something (sales tax), when an employee is paid (personal income), etc. It's not taxed when it sits still. Money is double-, triple-, and in fact infinitely taxed, using the same definition, as it moves around different entities in the economy. The idea that the transaction between a corporation and its owners should be treated differently is very convenient to a select group of people.