Of course she understands it, but like all elitists she considers herself vastly intellectually superior to us little people whom she considers too stupid to catch on. Upon consideration, anyone who votes Democrat IS too stupid to understand it.
Businesses/shareholders DO pay taxes. For the same reason prices of goods didn’t drop 10% this year with corporate tax reform, not all costs can be passed onto consumer. Also ignores tradeoffs, US production cost variance and importing/exporting to other countries with more friendly trade policies.