Seems like the tax burden ought to be shared between the corporation and the share owners.
It is shared when the corporation pays the tax. Don't you think the best measure is how much net tax is paid on the earnings? How much of our wealth is the government entitled to?
Let's face it, if the government wants to boost the dividend tax, companies will stop paying them and buy back shares instead. Money will go where it's best treated. Intel paid 27.2% tax last year. Shareholders paid an additional 15% tax when those earnings were distributed in the form of dividends. That's 42%+ sucked up by the government, even for those with minimal income. You may think that's "fair". I don't.
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