00000nam##2200000za#4500 9.572333 CaOODSP 20210624183152 cr ||||||||||| 150406|1996||||xxc|||||o f|0| 0 eng|d CaOODSP eng n-cn--- F21-4/96-2E-PDF Canada. Department of Finance. Why tax corporations? / [electronic resource] [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation. Ottawa - Ontario : Finance Canada December 1996. 32p. references Working paper 96-2 "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. 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 11-30-Supp 2011-12-02 Taxes gcpds Bird, Richard M. Pourquoi imposer les sociétés? / (CaOODSP)9.602710 Why tax corporations? / (CaOODSP)9.613803 Working paper ; 96-2 (CaOODSP)9.506727 http://publications.gc.ca PDF 87 KB https://publications.gc.ca/collections/Collection/F21-4-96-2E.pdf 96-2