move from single to double taxation? Really?

Reader comment on: Santorum and Romney on Taxes

Submitted by EriK (United States), Jan 5, 2012 12:36

"The ten percentage point difference between top rates for individuals and corporations would encourage some business owners to file as corporations."

Isn't the idea behind Sub S corps that it avoids double taxation? Is either plan described above enough for any substantial number of small business owners to switch from a Sub S corp to a C corp? I doubt it.

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