The messenger is relevant, at times, and is at least worth mentioning. I'm skeptical of "everyone agrees with me!" coming from any think tank, left or right.

https://taxfoundation.org/case-not-eliminating-corporate-inc..., for example, argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation. (For similar disclosure, they're generally considered right-leaning.)

> for example, argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation.

And that is a good point to discuss/argue, regardless of the messenger. You could do the same with the previous resource as well; pull out points that you like/dislike and we discuss around that as opposed to shooting down any discussion because you don't like the messenger.

>argues that relying on taxing shareholders instead of the corporation ignores foreign shareholders whose income isn't subject to US taxation.

They aren't? What about withholding tax?

That's on income, not capital gains.

https://www.investopedia.com/ask/answers/06/nonusresidenttax...

> Nonresident aliens are subject to no U.S. capital gains tax, but capital gains taxes will likely be paid in your country of origin.

> Nonresident aliens are subject to a dividend tax rate of 30% on dividends paid out by U.S. companies.