Taxes in the US

The tax on the cor poration is actually tax on the shareholder, right? Corporations aren't people. So if you've got a 21% tax and then when you distribute the money as a dividend or you sell the stock, you've got another 20, really, 24 % tax. Now us, now you've got actually a forty percent tax rate on that income. And so i'm trying to understand how this is a lower tax rate. But also there are a huge number of foreign shareholders in us. Corporations may not be paying any tax whatsoever in the us. But wo are also benefiting from the tax sheltering that these companies are doing. To enable those companies to generate