On: Why Entrepreneurs Start Companies Rather Than Join...

[telchar]

That's why replacing corporate income tax with personal income tax, which many here advocate, won't work. However that issue can be mitigated by taxing companies on the value of perks

[z3t4 → telchar]

In Sweden, both the individual and the corp is taxed the value of the perks.

[tobyhinloopen → z3t4]

And in Germany & the Netherlands as well

[stevehawk → telchar]

Corporate perks like that are taxed as personal income in the United States.