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I would actually do it the other way around: since there are fewer corporations in the US than there are people, it is harder for a corporation to evade taxes than for a person. So it makes sense to raise the corporate rate, and either reduce individual rates or raise the exemption.

Another suggestion I’ve seen would be to not tax corporations directly, but to pass the obligation down to the shareholders: if you own 100 shares of Apple, and Apple made $15 of taxable profit per share, your taxable income goes up by $1,500. (Presumably Apple would pay you a dividend to make up for your tax bite, but note that this kind of scheme would make stock ownership more attractive for people with modest incomes.)



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