Reducing the tax preferences for non-corporate business entities (such as partnerships) that pass their income through to their owners’ individual returns would also broaden the tax base subject to the corporate-income tax. Pass-through companies now account for more than 80% of net business income (by far the highest share in the developed countries).
减少非公司企业实体（如合伙制企业，这些企业的利润会转换为所有者的个人回报）税收优惠也能扩大公司利润税税基。利润转换公司目前产生着八成以上的企业净利润（此比例为发达国家中最高）。这类企业中不乏规模巨大、利润丰厚者，它们享受着与公司同等的法定利益。经济学逻辑表明，从事类似活动的类似规模的企业仅仅因为组织形式的不同而按不同税率缴税。。