At 15%, America’s tax rates on dividends and capital gains are at historic lows, while the profit share of national income is at an all-time high. Defenders of low rates for capital owners argue that it minimizes “double” taxation of corporate income – first of the corporation and then of its shareholders.
美国的股票红利和资本利得税率为15%，处于历史最低值，而利润占国民收入的比重则处于历史最高值。资本所有者低税率的捍卫者支出，这让公司收入的“双重”税收最小化了——首先是对公司征税，然后再对公司股东征税。降低公司税可以削弱这一说法的说服力。此外，养老基金、退休金计划以及非营利组织（大约获得了50%的公司红利总额）的收益不用纳税，从而可以从公司税率降低中获益。