The fact that a large share of business income is currently taxed as personal income makes it difficult to separate corporate tax reform from personal tax reform, as Obama and members of Congress would prefer to do. Moreover, keeping the two areas of reform separate rules out the approach adopted by several other developed countries, which have offset some of the revenue losses from cutting corporate tax rates by increasing taxes on corporate equity income at the personal shareholder level.
很大一部分企业利润目前按照个人所得征税，这一事实意味着很难将公司税改革和个税改革分开，而奥巴马和国会正是希望这样做。此外，将这两大改革领域分离排除了不少其他发达国家所用的办法，即用增加个人股东层面的公司股本收入税来抵消降低公司税率导致的收入损失。