Shares of BRK.B are available to anyone who wants to buy them. So they can participate in those gains as well.

What you're really getting at is tax incidence. Ultimately corporate taxes are still taxes on people. It's a complicated question to figure out which people. Sometimes it's shareholders like buffet, but it's also often employees or customers.

I do generally agree with you though that corporate taxes probably fall disproportionately on rich shareholders so to whatever degree there are shenanigans it's probably benefiting those rich shareholders.

Personally this makes me question the value of corporate taxes entirely. Just get rid of them and tax people directly. It would save a lot of paperwork and be easier for everyone to understand. Most people disagree with me on this point (though I would say that's because they don't think about tax incidence!).

Not everyone can obtain very many BRK shares. Buffet has very many.

Yes. Clearly. Hence "I do generally agree with you though that corporate taxes probably fall disproportionately on rich shareholders."

This is why I actually favor doing away with the corporate income tax. Hundreds of thousands, maybe millions, of accountants and tax lawyers would be out of work, but on the flip side companies would have no incentive to play all these games and keep money offshore. Just pay a dividend, or don't, and let the investors figure it out.

No, you'd still tax distributions to investors. Basically, once money touches a personal bank account, it becomes taxable. The difference is that corporations would have much less incentive to hide their earnings.