The alleviation of double taxation in the case of companies with share capital and their shareholders (dividends) has no counterpart in the case of cooperatives and their members (cooperative income), with the result that cooperative income is more heavily taxed than dividends.
Topeltmaksustamise rõhutamine seoses kapitalil või aktsiatel (dividendid) põhineva ettevõttega ei ole asjakohane ühistute (netoülejäägi jagamine) puhul, kuna netoülejääke maksustatakse dividendidest kõrgemalt.