Why tax corporations? / [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation.: F21-4/96-2E-PDF
Popular opinion seems to be that, if anything, corporations do not pay enough in taxes. In contrast, although economists recognize that it is often convenient to utilize corporations as agents to collect taxes from customers (sales taxes), employees (payroll and personal income taxes) and owners (dividend and withholding taxes), they often see no good reason why corporations as such should pay any taxes, particularly since corporation income (and capital) taxes may impose significant economic costs on society. This paper discusses this apparent divergence of views, noting a number of reasons why corporations as such might properly be taxed.--Abstract
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.572333&sl=0
| Department/Agency |
|
|---|---|
| Title | Why tax corporations? / [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation. |
| Series title |
|
| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
| Other formats | Physical text-[English] |
| Note(s) |
|
| Publishing information |
|
| Description | 32p.references |
| Catalogue number |
|
| Subject terms |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.Page details
- Date modified: