It’s worth mentioning that a company owner who saves up money in their company (and thus pays only the corporate tax rate) will have to pay capital gains tax if

It’s worth mentioning that a company owner who saves up money in their company (and thus pays only the corporate tax rate) will have to pay capital gains tax if they later withdraw money from the company. IMHO a company should generally not save up large amounts of money unless there is a purpose, for example building up a reserve for worse times, acquisitions, or for a small business, saving up for pension. In Apple’s case, the shareholders are the owners, and they are paying capital gains tax on the dividends. I don’t necessarily think the tax laws are good or fair, but comparing your income tax rate with Apple’s effective corporate tax rate is comparing oranges and bananas.