Corporate retained earnings hit a record high for the 14th consecutive year in the 2025 Corporate Enterprise Statistics. This has prompted debate over whether retained earnings should be taxed.
According to the 2025 Corporate Enterprise Statistics, corporate retained earnings continue to reach record highs, with companies’ capital accumulation remaining at elevated levels.
Against this backdrop, debate has emerged over whether retained earnings should be taxed and how such taxation would affect the virtuous cycle of growth and distribution.