Since you appear to be in over your head a little bit, let’s go over things slowly.

The US has just about the highest corporate tax rate in the world, number two in the OECD, and 50% higher than the OECD average.
http://alhambrainvestments.com/blog/2009  /01/29/corporate-tax-rates-by-country-o ecd/

You wrote “corporations and citizens who own stock are not the same people” –

Um, hello?

Corporations are not people at all. The corporation is a legal stand-in for, wait for it… the shareholders.

The same income is being taxed twice (for some education, google ‘corporate double taxation’) and it is mostly an American problem. It is why most American companies don’t even bother with dividend: the tax treatment is so bad. Almost every country has solved this glaring double taxation problem but America.

Don’t believe me? Here’s a bit of reading:
http://www.cato.org/testimony/ct-ce0301. pdf

As for the low percentage of taxation per GDP? Yes, sir. That would be the majority of people in America who pay no income tax at all.

“In case it’s hard to follow what’s going on here, we’re looking at what happens to $175 in pre-tax pipeline profits. Under the old corporation rules, the company would pay 42.7% corporate income tax, leaving $100 for the owner, who would then pay 35% personal income tax, for a post-tax profit of $65.”

Before the profits are distributed to the owners (or re-invested) the company pays 42.7%, which leaves $100 to be distributed (or reinvested).

The dividends to the stock holders come from this remaining $100.

You act like this is one single “person” : the $175, the $100, and whatever is left from the various dividends accruing to the stock owners. The income to the stock holders is taxed separately because corporations and citizens who own stock are not the same people.

Is that so hard to understand?

So why do you call this “thievery”? The United States has the 28th lowest percentage of taxation per GDP.

Because you are either an idiot, or a troll contriving to misrepresent what you don’t understand or like.

For a troll, you are sure are one hell of a megalomaniac.

I know, I know, render unto Caesar the things which are Caesar’s, but dear God! Caesar was never that greedy!

For a finance guy, Felix, you sure are one hell of a socialist.

Kudos to this man for showing how unfair businesses can be when trying to evade taxes. There is a huge difference between tax efficiency and gaming the system.

(In a competitive environment, prices are the costs of the marginal entrant, and a rule along those lines in this case would presumably see you using the most tax-efficient structure, insofar as 1) just about everyone does it and 2) it’s not particularly complicated or esoteric. The marginal entrant, even if only hypothetical in this case, should be able to pull it off.)