Maybe, but all it did was lower the discrimination. Equity income (e.g. dividends) is still taxed at a higher rate than interest or wages. Although Peggy is totally wrong about the way the tax system works, she did stumble on one truth- smart people know this and try to plan around it. The net effect is to have companies with too much debt and, in a classic application of the law of unintended circumstances, actually causes US companies to be too leveraged and maybe encounter bankruptcy more often.