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| 001 | 9.572333 |
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| 003 | CaOODSP |
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| 005 | 20210624183152 |
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| 007 | cr ||||||||||| |
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| 008 | 150406|1996||||xxc|||||o f|0| 0 eng|d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aF21-4/96-2E-PDF |
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| 110 | 1 |aCanada. |bDepartment of Finance. |
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| 245 | 10|aWhy tax corporations? / |h[electronic resource]|c[by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation. |
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| 260 | |aOttawa - Ontario : |bFinance Canada |cDecember 1996. |
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| 300 | |a32p.|breferences |
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| 490 | 1 |aWorking paper|v96-2 |
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| 500 | |a"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. |
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| 520 | 3 |aPopular 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 |
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| 590 | |a11-30-Supp|b2011-12-02 |
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| 690 | 07|aTaxes|2gcpds |
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| 720 | 1 |aBird, Richard M. |
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| 775 | 08|tPourquoi imposer les sociétés? / |w(CaOODSP)9.602710 |
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| 776 | 0#|tWhy tax corporations? / |w(CaOODSP)9.613803 |
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| 830 | #0|aWorking paper ;|v96-2|w(CaOODSP)9.506727 |
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| 856 | 40|ahttp://publications.gc.ca|qPDF|s87 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-2E.pdf|y96-2 |
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