Well, this article is completely misleading. Ms. Wente appears to be bamboozled by self-serving arguments. I work for a small corporation that is essentially a partnership. 10 shareholders. We don't "hire" our spouses or children to spread our income. Why should that be allowed? We all take vacations, and we understand perfectly well the revenue and profitability consequences of doing that, but we make the choice anyway. Saying that doctors (or any other sole proprietors of a corporation) don't have "vacation pay" is a farce - they can take as much vacation as the next person, with the same consequences for revenue and profitability. The real question is whether the corporate structure is being used solely to try and gain benefits that would be unavailable to a salaried employee or to a self-employed person. If so, then it is unfair. If a doctor wants to get paid more, they should seek higher fees, not use structural tricks to boost their bottom line.