Double taxation is more about how if if I own a c corp it pays a tax on profits, and then distributes that remainder of that profit to me and I pay the dividend

Double taxation is more about how if if I own a c corp it pays a tax on profits, and then distributes that remainder of that profit to me and I pay the dividend tax on the same money. Thus the corp tax + the dividend tax should be close to the individual tax rate. When they aren't, you are tax advantaged to run an s corp.