As I said, forcing companies to pay dividends was the parent poster&#x27;s idea. If anything like that were to be entertained, I&#x27;m sure the forced dividends would be in relation to the corporation&#x27;s profit.<p>As for privately traded corps and partnerships: My proposal was to tax capital gains. This could be done at each realization event, and at that point your transaction will usually have a market price. If you are exchanging stock in two privately traded corps, some way to determine fair market value will have to be found, but that seems to be an edge case to me.