I agree, that is a good suggestion.  The only possible downside would be the administration of the taxation.  In the current US tax code there is a provision for this to happen when you sell shares bought in a very small start-up company, and down the road sell and reinvest the proceeds into another small start-up company.  It was a great concept, and though it sounds simple, when I did it, it turned out to be somewhat of a nightmare to keep track of.  But it might be easier with publicly traded companies and online trading.  you would just have to be able to administer it well and catch people who tried to cheat using the system--unfortunately, not everyone is totally ethical, and that seems to be particularly true when it comes to taxes.