There is an ever so slight possibility that you may have had a point to make but regrettably it somehow got lost in the gibberish.
Not surprising. You often exhibit an inability to comprehend anything that doesn't fit into your preconceived notions.
It's really very simple to understand, Elmer: Simply adding the effective corporate tax rate to the 15% dividend tax rate is bogus, because only the fraction of corporate earnings that are paid out as dividends are "double taxed" (from your point of view.)