All this debate about double taxation of dividends is another demontration of trying to shoot one's own foot.
Capital is mobile. If the US decides to tax dividends unfairly (versus other economies), if it decides to tax offfshore earnings, if it decides to increase taxes on salaries (such that the cost of business increases - ie workers will want the same take home pay), then businesses will start moving their headquarters out, as well as all the administration type jobs that go with them.
Here are some of my suggestions:
Corporate taxes should be 0%
Dividends should be taxed at salary rates after this.
Capital gains should be taxed at no more than 50% marginal rates (as they are generated with after tax income).
In the short term some incentives to reshore manufacturing etc could be instituted as well.
Loopholes that create capital gains out of regular income etc should be closed.
Top personal marginal tax rates (state + federal should not exceed 40% - and that maximum rate should only apply at a high, indexed to inflation level). The tax rate for the average salary should be about 30-33%.
Everyone should pay some tax - A slow increase in the tax rate to say 5-10%, coupled with an increase in mimimum wage etc could accomplish this (this would allow everyone to have something at risk in terms of government spending etc). Loss in business income would be offset by the now 0% corporate tax rate.
Death tax should be eliminated
All the above would encourga ecapital to stay put, as well as bring in new investments from abroad
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